In an endeavour to harmonize operational protocols and uphold steadfast compliance benchmarks, the Ministry of Finance, Government of India, has promulgated meticulous guidelines through Instruction No. 01/2023-24-GST (Inv.) dated March 30th, 2024, directed towards CGST field formations. These meticulously crafted directives aspire to streamline investigative procedures with law-abiding taxpayers, meticulously balancing statutory imperatives and fostering an environment conducive to seamless business operations.

GST field officers will now have to seek the approval of their zonal principal chief commissioners to initiate an investigation against any big industrial houses or major MNCs for levying GST for the first time.