All India Special Drive on Goods & Services Tax

All India Special Drive on Goods and Services Tax

• It is a special drive designed only for the named person, or to put the GST officers on mission mode for a month while they fulfil their tasks. Any action taken by any officer based on the information demanded must fall under its purview and must be in complete accordance with the terms of the Goods and Services Tax Law.

Goods and Services Tax Taxpayers needed to understand.

• GST officers do not visit rovers without permission as a result of the all India Special Drive on GST. Goods and Services Tax officers should be able to link every visit to an inquiry made in accordance with section 67. No BOA or other document may be requested under Section 61, and under Section 65, advance notice is required before conducting an audit.
• Proper authorization should be checked before permitting officers to investigate & such authorization should be pre-dated.

Goods & Services Tax Officers need to understand.

• What do they need to indicate by using words like “mission mode”?
• Are all transactions become illegal or lead to Fake Input Tax Credit to the recipient (even if tax is paid either by utilizing Input Tax Credit or in cash) if the supplier’s registration is taken on the basis of fake documents?
• Difference between “Fake Goods and Services Tax Registration” and “Fake Input Tax Credit” and “Fake Goods and Services Tax Billers”?
• Actions Rule 86A or under section 29 need to be taken strictly as per the conditions stipulated therein.
• Is onus to prove that the recipient had not received the goods or services in on the recipient or Goods and Services Tax officer?
• Proper procedure should be followed under section 73 or 74 read with Rule 142.

Common Points-Special Drive on GST

• No spot recovery & GST taxpayers should not be forced for same.
• No-requirements/demands for reversal of credit.
• No needed to deposit any amount in cash to the Goods and Services Tax officer even if threatened or forced.

Closing Remarks on Special Drive on GST

• Misplaced use of GST authority is the misuse of authority. Arbitrariness is the antithesis of equality and passion to protect the interests of Revenue cannot authorize bypassing the due process of law. Remember that Indian Parliament is the biggest take care of revenue rather than the Goods and Services Tax officer.
• India Financial Consultancy Corporation Pvt Ltd is a distinguished firm specializing in the provision of professional services and business compliance solutions throughout India.
• As management consultants, we offer expert guidance in various areas, including business registration, GST registration and filings, tax consultancy, accounting, and business compliance in India. By entrusting us with your requirements, you can rest assured that we will handle all compliance matters and keep you informed regularly, allowing you to focus on your core business activities.

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