📍Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act,2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act,2017
(PLEASE NOTE I HAVE MENTION INSTRUCTION AS CIRCULAR. WE HAVE DISCUSS INSTRUCTION ONLY AND NOT CIRCULAR.)
What are instructions?
Instructions are the directions given by the board (CBIC) for proper officer for smooth compliance of Law.
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