CBIC Issues Instruction No. 04/2023-GST and Circulars for Clarity on GST Demand and Determination Procedures

The text lists a series of instructions and circulars relevant to the chapter on demand and determination under the Goods and Services Tax (GST) law and procedures as outlined by the Central Board of Indirect Taxes and Customs (CBIC). The documents include Instruction No. 04/2023-GST and several circulars issued between 2017 and 2022, providing guidance and clarification on GST-related matters. These resources serve as a reference guide for understanding the application and interpretation of GST laws and procedures.