Binding nature of FAQs

[Kevin Shah]

Whether FAQs / flyers are binding on GST authorities and CBIC?

Please provide relevant case laws, if available.

[KASTURI SETHI]

Binding nature of Circulars and Instructions — Clarification

Circular No. 1006/13/2015-CX, dated 21-9-2015

[Kevin Shah]

Dear Kasturi ji,

Thanks for your response. Could you please help me for ascertaining binding nature of FAQs issued by department?

[KASTURI SETHI]

FAQs are just guidelines to understand the issue. These are different from the status of circulars. In real terms, FAQs, Flyers, Press Release, Circulars have no statutory force. Circulars are binding for the department, if not contrary to the law.

[Padmanathan KV]

FAQ and Flyers are only for educational purpose and they are not binding on Dept or CBIC.

[Gautam Godhwani]

Sir on another page, are the SOP's issued by the department binding on the officers ? Can a proceeding be challenged if the procedure or safeguards followed in the SOP were not given effect to ?

[KASTURI SETHI]

Answer is NO.

[Shilpi Jain]

SOP provided by way of circulars - binding.

FAQs - only for better understanding. Not binding.

Also if you look at the education guide under ST which came in 2012 - it clearly mentions it is for better understanding only and not having legal force, still in many cases you may find that it is relied upon. Though this does not alter the fact that edication guide is not binding but gives some better understanding of the issue.

AI Summary

Binding nature of administrative guidance: FAQs and flyers are non-binding; circulars and circularized SOPs can bind officers. FAQs, flyers and press releases are explanatory administrative guidance without statutory force and are not binding on the department or its officers; departmental circulars function as internal instructions and can be binding provided they do not conflict with law. SOPs issued via circulars are binding internal procedures, while informal SOPs or education guides remain non-binding despite being relied upon in practice.