Instruction No. 03/2022-23 (GST-Investigation) dated 17.08.2022
CBIC has issued an Instruction No. 03/2022-23 (GST-Investigation) for ‘GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017- REG.‘ It has been brought to the notice of the Board that in certain…
