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of Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST (Inv.) is a comprehensive framework aimed at streamlining GST investigations to foster a conducive business environment. It balances enforcement activities with the ease of doing business by introducing clear guidelines for jurisdictional responsibility, approval processes, inter-departmental coordination, and grievance redressal mechanisms.
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