By G. G. Goyal, Chartered Accountant
C. B. Thakar, Advocate
I. INSTRUCTIONS
1. Instruction No.2/2022-23 (GST Investigation) dated 17th August, 2022
By above instruction, guidelines are given for the arrest and bail in relation to offences punishable under CGST Act, 2017.
2. Instruction No.3/2022-23 (GST Investigation) dated 17th August, 2022
By above instruction, guidelines on issuance of summons u/s 70 of CGST Act are given.
3. Instruction No.4/2022-23 (GST Investigation) dated 1st September, 2022
By above instruction, guidelines for launching of prosecution under CGST Act are given.
II. CIRCULAR
1. Filing/revising of TRAN-1/TRAN- 2 - Circular No.180/12/2022-GST dated 9th September, 2022
In above circular guidelines for filing / revising TRAN-1/ TRAN-2 in terms of order dated 22nd July, 2022 and 2nd September, 2022 of Hon. Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt Ltd are given.
III. ADVANCE RULINGS
21 Rameshwar Havelia with Trade Name
M/s Doon Valley Logistics (A.R. 07/2022-23 in App.No.03/2022-23 dated 18th July, 2022)(Uttarakhand)
ITC on Building – Question not decided
The issue involved before the ld. AAR, Uttarakhand was about eligibility to ITC on inward supply used for construction of building. The applicant submitted that there is construction of
