Instruction No. 04/2022-GST - F. No. CBEC-20/08/02/2020-GST / 1377-78
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F. No. CBEC-20/08/02/2020-GST /1377-78
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
New Delhi, Dated the 28th November, 2022
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Customs (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject:
Manner of processing and sanction of IGST ref.......