Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters

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....al Board of Indirect Taxes and Customs) New Delhi, Dated 14^th August, 2024. To, All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs Zones, All Principal Directors General/Directors General under CBIC, All Pr. Commissioners/Commissioners, CX & CGST (incl. Audit) Madam/Sir, Subject: Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-202....

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....rpretation and likelihood of litigation, change in practice etc. In such cases, it is desirable that the zonal (Pr.) Chief Commissioner make a self-contained reference to the relevant policy wing of the Board i.e. the GST Policy or TRU. The endeavor, to make such reference before concluding investigation, and as much in advance, as is feasible, of the earliest due date for issuing of show....