Dept. of Sales Tax

GOODS AND SERVICES TAX ORDER

	Instruction No./Date of Issue.	Subject/Download PDF
1.	CT/GST-XX/2020/10 dtd.14/12/2020 (INSTRUCTION NO.01/2020-GST)	Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration.
2.	CT/GST-40/2020/14 dtd.01/03/2021 (INSTRUCTION NO.02/2021-GST)	Exercise of assessment tasks under various provisions of Assam GST Act-2017.
3.	CT/GST-12/2017/24 dtd.26/03/2021 (INSTRUCTION NO.03/2021-GST)	Audit under Assam Goods and Service Tax Act, 2017.
4.	CT/GST-12/2017/31 dtd.09/06/2021 (INSTRUCTION NO.04/2021-GST)	Registration related Field Verification etc. of Coal-traders.
5.	CT/GST-40/2020/42 dtd.29/11/2021 (INSTRUCTION NO.05/2021-GST)	Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the Assam GST Rules, 2017.
6.	CT/GST-40/2020/49 dtd.19/01/2022 (INSTRUCTION NO.06/2022-GST)	Guidelines for recovery proceedings under the provisions of section 79 of the Assam GST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the Assam GST Act, 2017.
7.	CT/GST-12/2017/58 dated 02/07/2022 (INSTRUCTION NO. 07/2021-GST)	Procedure relating to sanction, post-audit and review of refund claims.
8.	CT/GST-40/2020/64 dated 04/05/2023 (INSTRUCTION NO. 08/2023-GST)	Procedure relating to sanction, post-audit and review of refund claims.
9.	CT/GST-40/2020/76 dated 09/05/2023 (INSTRUCTION NO. 09/2023-GST)	Guidelines for Special All-India Drive against fake registrations.
10.	CCT/GST-40/2020/85 dated 05/12/2023 (INSTRUCTION NO. 10/2023-GST)	Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.
11.	CT/GST-40/2020/90 dated 16/12/2023 (INSTRUCTION NO. 11/2023-GST)	Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required to issue e-invoice as per legal provisions.
12.	CT/GST-40/2020/95 dated 18/12/2023 (INSTRUCTION NO. 12/2023-GST)	Judgement of the Hon'ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
13.	CT/GST-40/2020/108 dated 26/12/2023 (INSTRUCTION NO. 13/2023-GST)	Regarding notice issued based on IIT Big Data Software.
13.	CT/GST-40/2020/108 dated 26/12/2023 (INSTRUCTION NO. 13/2023-GST)	Regarding notice issued based on IIT Big Data Software.
14.	CT/GST-40/2020/116 dated 14/03/2024 (INSTRUCTION NO. 14/2024-GST)	Advisory on exercising due diligence for issuance of notices under Section 73/74 of Assam GST Act and timely completion of adjudication thereof.
15.	CT/GST-40/2020/133 dated 10/06/2024 (INSTRUCTION NO. 15/2024-GST)	Guidelines for initiation of recovery proceedings before three months from the date of service of demand order.
16.	CT/GST-40/2020/140 dated 13/08/2024 (INSTRUCTION NO. 17/2024-GST)	Guidelines for Second special All-India Drive against fake registrations subsequent periodical reporting.