New Guidelines Issued to Streamline GST and Central Excise Investigations for Improved Compliance and Business Ease.

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Full Text of the Document

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....Guidelines for conducting investigation in certain cases - The Directorate General of GST Intelligence (DGGI), in its recent directive dated 08.02.2024, sets forth comprehensive guidelines for conducting investigations into compliance with the Goods and Services Tax (GST) and Central Excise laws. This document, emanating from discussions at the DGGI Annual Conference in November 2023, aims to streamline investigation processes while balancing the ease of doing business for regular taxpayers.....