https://www.taxtmi.com/circulars?id=67294 DGGI units have all India jurisdiction for GST enforcement but must follow operating procedures: Zonal ADG/ADG approval is required to initiate investigations, record based investigations are to be initiated by the ZU where the entity is registered, and cross jurisdictional or sensitive cases require higher approval. Summons and information requests must be specific, not fishing, avoid portal data demands, and receive prior reasoned approval, with mandatory e file documentation. Coordination among offices is required to prevent duplication and investigations should conclude promptly, ordinarily within one year. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 02 Apr 2024 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67294 DGGI units have all India jurisdiction for GST enforcement but must follow operating procedures: Zonal ADG/ADG approval is required to initiate investigations, record based investigations are to be initiated by the ZU where the entity is registered, and cross jurisdictional or sensitive cases require higher approval. Summons and information requests must be specific, not fishing, avoid portal data demands, and receive prior reasoned approval, with mandatory e file documentation. Coordination among offices is required to prevent duplication and investigations should conclude promptly, ordinarily within one year. Circulars GST Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67294