https://www.taxtmi.com/forum/issue?id=118652 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. en-us Mon, 17 Jul 2023 16:14:34 +0530 Thu, 23 Jan 2025 15:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118652 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. Discussion-Forum GST Mon, 17 Jul 2023 16:14:34 +0530 https://www.taxtmi.com/forum/issue?id=118652