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Binding nature of FAQs, Goods and Services Tax - GST

Issue Id: - 118652
Dated: 17-7-2023
By:- Kevin Shah

Binding nature of FAQs


  • Contents

Whether FAQs / flyers are binding on GST authorities and CBIC?

Please provide relevant case laws, if available.

Posts / Replies

Showing Replies 1 to 7 of 7 Records

Page: 1


1 Dated: 17-7-2023
By:- KASTURI SETHI

Binding nature of Circulars and Instructions — Clarification

Circular No. 1006/13/2015-CX, dated 21-9-2015


2 Dated: 17-7-2023
By:- Kevin Shah

Dear Kasturi ji,

Thanks for your response. Could you please help me for ascertaining binding nature of FAQs issued by department?


3 Dated: 17-7-2023
By:- KASTURI SETHI

FAQs are just guidelines to understand the issue. These are different from the status of circulars. In real terms, FAQs, Flyers, Press Release, Circulars have no statutory force. Circulars are binding for the department, if not contrary to the law.


4 Dated: 17-7-2023
By:- Padmanathan Kollengode

FAQ and Flyers are only for educational purpose and they are not binding on Dept or CBIC.


5 Dated: 19-7-2023
By:- Gautam Godhwani

Sir on another page, are the SOP's issued by the department binding on the officers ? Can a proceeding be challenged if the procedure or safeguards followed in the SOP were not given effect to ?


6 Dated: 19-7-2023
By:- KASTURI SETHI

Answer is NO.


7 Dated: 23-7-2023
By:- Shilpi Jain

SOP provided by way of circulars - binding.

FAQs - only for better understanding. Not binding.

Also if you look at the education guide under ST which came in 2012 - it clearly mentions it is for better understanding only and not having legal force, still in many cases you may find that it is relied upon. Though this does not alter the fact that edication guide is not binding but gives some better understanding of the issue.


Page: 1

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