https://www.taxtmi.com/article/detailed?id=9690 CBIC issued guidelines on search operations under the CGST framework requiring recorded prior authorization, presence of independent witnesses, gender-sensitive search teams, formal execution and service of panchnama, and respect for social and religious sensitivities. CBIC also provided an SOP for suspension of registration under amended CGST Rules with interim portal procedures for responses, revocation in specified form by the proper officer and subsequent verification or cancellation processes. Separately, CBIC extended an existing procedural remedy to address IGST refund blockages caused by mismatches between GSTR-1 and GSTR-3B so stranded exporter refunds can be processed under earlier circulars. en-us Mon, 22 Feb 2021 15:16:22 +0530 Mon, 22 Feb 2021 15:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9690 CBIC issued guidelines on search operations under the CGST framework requiring recorded prior authorization, presence of independent witnesses, gender-sensitive search teams, formal execution and service of panchnama, and respect for social and religious sensitivities. CBIC also provided an SOP for suspension of registration under amended CGST Rules with interim portal procedures for responses, revocation in specified form by the proper officer and subsequent verification or cancellation processes. Separately, CBIC extended an existing procedural remedy to address IGST refund blockages caused by mismatches between GSTR-1 and GSTR-3B so stranded exporter refunds can be processed under earlier circulars. Articles Goods and Services Tax - GST Mon, 22 Feb 2021 15:16:22 +0530 https://www.taxtmi.com/article/detailed?id=9690