https://www.taxtmi.com/article/detailed?id=12507 Guidelines centralise investigative authority in the Principal Commissioner, who must approve initiation of CGST investigations and oversee intelligence, searches and follow-up action. Investigations raising novel levy interpretations, involving major corporates, sensitive or nationally significant matters, or issues before the GST Council require prior written approval of the Zonal Principal Chief Commissioner. Procedural constraints require that information requests start with official letters, summons be narrowly tailored and pre-approved, information available on the GST portal not be sought, and relevance be recorded on the e-file with statements uploaded and submitted for supervisory review. en-us Mon, 08 Apr 2024 08:53:38 +0530 Mon, 08 Apr 2024 08:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12507 Guidelines centralise investigative authority in the Principal Commissioner, who must approve initiation of CGST investigations and oversee intelligence, searches and follow-up action. Investigations raising novel levy interpretations, involving major corporates, sensitive or nationally significant matters, or issues before the GST Council require prior written approval of the Zonal Principal Chief Commissioner. Procedural constraints require that information requests start with official letters, summons be narrowly tailored and pre-approved, information available on the GST portal not be sought, and relevance be recorded on the e-file with statements uploaded and submitted for supervisory review. Articles Goods and Services Tax - GST Mon, 08 Apr 2024 08:53:38 +0530 https://www.taxtmi.com/article/detailed?id=12507