Guidelines for conducting investigation in certain cases – DGGI reg

Directorate General of GST Intelligence (DGGI), West Block, New Delhi issued a Guidelines for conducting investigation in certain cases vide F. No. DGGI/17/2023-INV -O/o Pr DG-DGGI-HQ-DELHI-Part(1)/ Dated 08.02.2024 It may be recalled that during the discussion in DGGI Annual Conference, held in Goa on 28th and 29th November, 2023, it was decided to also have an operating procedure for investigation that keeps in view ease of doing business (EODB), especially with regular taxpayers. Now the Board vide letter F.No. GST/INV/DGGI Annual Conference/20/2023-24/170 dated 08.02.2024 issued by Commissioner (GST-Investigation), CBIC, have approved the following consolidated guidelines for conducting investigation by DGGI units in certain
cases.

1. The officers of DGGI across the country at its Headquarter, the 26 Zonal Units (ZU) and 40 Regional Units (RU) have all-India jurisdiction for the purposes of their role in the compliance management framework of Goods and Services tax (GST) and Central Excise. Under GST, investigation may be made by DGGI or jurisdictional CGST formations or the States. In GST, a person is to register in each respective State where he is making supply and as a result, may have multiple GSTINs on the same PAN.
2. The above eco-system presents the need to nurture uniformity and optimum resource use, and at the same time keep the balance of ease of doing business in enforcement activities, which has also been deliberated in the DGGI Annual Conference in November, 2023. Keeping relevant aspects in view, the guidelines issued from file No. DGGI/17-2023-Inv-0/o Pr-DG-DGGI-HQ-Delhi-Part (1) dated 18.09.2023 (as amended on 08.12.2023) are superseded by these wider guidelines that are, henceforth, to be followed in the DGGI while engaging in investigation, subject to legal provisions or instructions issued in this behalf.

Read full Guidelines