Guidelines to issue of summons

V SRIKANTH , Last updated: 22 September 2022  
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The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised as under: 1) The issue of summ

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V SRIKANTH
(LAWYER)
Category GST   Report

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