Nettet16. mar. 2024 · Rule 139 GST - Inspection, search and seizure. According to Rule 139 of Central Goods and Service Tax Act, 2024 as passed by Lok Sabha : Where the proper … Nettet22. des. 2024 · Section 67 of CGST Act, 2024 – Case 1 for inspection When proper officer not below the rank of JC, has reason to believe thata taxable person: has suppressed any transaction relating to supply of …
Inspection, search and seizure under GST - ClearTax
NettetCGST ACT 2024. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that––. (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged ... Nettet13. jun. 2024 · Inspection under GST is a standard procedure that facilitates goods and service tax officers to access any business place or godown or transport/warehouse. In comparison to search, inspections have lesser consequences and are softer as well. boss in fortnite
Inspection under GST: A Concise Study Corpbiz Advisers
Nettet14. apr. 2024 · (b) The proper officer, empowered to intercept and inspect a conveyance, may intercept any conveyance for verification of documents and/or inspection of goods. On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and the conveyance. Nettet1. mar. 2024 · The power of inspection, search, and seizure under GST is a vital power that proves to be an effective tool to ascertain tax payment. It has also helped in preventing tax evasion by taxpayers. Therefore its … Nettet15. sep. 2024 · Conditions Where Inspection under GST Can Be Conducted. Under the CGST Act, a joint commissioner or an officer of a higher rank can carry out an … boss inflation