TaxTMI 
TaxTMI 
Binding nature of FAQs
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....inding nature of FAQs<br> Query (Issue) Started By: - Kevin Shah Dated:- 17-7-2023 Last Reply Date:- 23-7-2023 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Whether FAQs / flyers are binding on GST authorities and CBIC? Please provide relevant case laws, if available. Reply By KASTURI SETHI: The Reply: Binding nature of Circulars and Instructions -- Clarification Circular No. 1006/1....
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....3/2015-CX, dated 21-9-2015 Reply By Kevin Shah: The Reply: Dear Kasturi ji, Thanks for your response. Could you please help me for ascertaining binding nature of FAQs issued by department? Reply By KASTURI SETHI: The Reply: FAQs are just guidelines to understand the issue. These are different from the status of circulars. In real terms, FAQs, Flyers, Press Release, Circulars have no statutory....
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.... force. Circulars are binding for the department, if not contrary to the law. Reply By Padmanathan Kollengode: The Reply: FAQ and Flyers are only for educational purpose and they are not binding on Dept or CBIC. Reply By Gautam Godhwani: The Reply: Sir on another page, are the SOP's issued by the department binding on the officers ? Can a proceeding be challenged if the procedure or safegu....
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....ards followed in the SOP were not given effect to ? Reply By KASTURI SETHI: The Reply: Answer is NO. Reply By Shilpi Jain: The Reply: SOP provided by way of circulars - binding. FAQs - only for better understanding. Not binding. Also if you look at the education guide under ST which came in 2012 - it clearly mentions it is for better understanding only and not having legal force, still in ma....
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....ny cases you may find that it is relied upon. Though this does not alter the fact that edication guide is not binding but gives some better understanding of the issue.<br> Discussion Forum - Knowledge Sharing ....