{"id":5815,"date":"2023-06-04T18:59:23","date_gmt":"2023-06-04T18:59:23","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5815"},"modified":"2023-10-28T10:58:12","modified_gmt":"2023-10-28T10:58:12","slug":"special-drive-on-gst","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/","title":{"rendered":"All India Special Drive on Goods &#038; Services Tax"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5816\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax..jpg\" alt=\"Special Drive on Goods and Services Tax.\" width=\"1143\" height=\"597\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax..jpg 1143w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax.-300x157.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax.-1024x535.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax.-768x401.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/All-India-Special-Drive-on-Goods-and-Services-Tax.-800x418.jpg 800w\" sizes=\"(max-width: 1143px) 100vw, 1143px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d0c55f7ef71\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d0c55f7ef71\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/#All_India_Special_Drive_on_Goods_and_Services_Tax\" title=\"All India Special Drive on Goods and Services Tax\">All India Special Drive on Goods and Services Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/#Goods_and_Services_Tax_Taxpayers_needed_to_understand\" title=\"Goods and Services Tax Taxpayers needed to understand.\">Goods and Services Tax Taxpayers needed to understand.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/#Goods_Services_Tax_Officers_need_to_understand\" title=\"Goods &amp; Services Tax Officers need to understand.\">Goods &amp; Services Tax Officers need to understand.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/#Common_Points-Special_Drive_on_GST\" title=\"Common Points-Special Drive on GST\">Common Points-Special Drive on GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/special-drive-on-gst\/#Closing_Remarks_on_Special_Drive_on_GST\" title=\"Closing Remarks on Special Drive on GST\">Closing Remarks on Special Drive on GST<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"All_India_Special_Drive_on_Goods_and_Services_Tax\"><\/span><span style=\"color: #000080;\"><strong>All India Special Drive on Goods and Services Tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>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.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Goods_and_Services_Tax_Taxpayers_needed_to_understand\"><\/span><span style=\"color: #000080;\"><strong>Goods and Services Tax Taxpayers needed to understand.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>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.<\/li>\n<li>Proper authorization should be checked before permitting officers to investigate &amp; such authorization should be pre-dated.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Goods_Services_Tax_Officers_need_to_understand\"><\/span><span style=\"color: #000080;\"><strong>Goods &amp; Services Tax Officers need to understand.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>What do they need to indicate by using words like \u201cmission mode\u201d?<\/li>\n<li>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\u2019s registration is taken on the basis of fake documents?<\/li>\n<li>Difference between \u201cFake Goods and Services Tax Registration\u201d and \u201cFake Input Tax Credit\u201d and \u201cFake Goods and Services Tax Billers\u201d?<\/li>\n<li>Actions Rule 86A or under section 29 need to be taken strictly as per the conditions stipulated therein.<\/li>\n<li>Is onus to prove that the recipient had not received the goods or services in on the recipient or Goods and Services Tax officer?<\/li>\n<li>Proper procedure should be followed under section 73 or 74 read with Rule 142.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Common_Points-Special_Drive_on_GST\"><\/span><span style=\"color: #000080;\"><strong>Common Points-<\/strong><strong>Special Drive on GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>No spot recovery &amp; GST taxpayers should not be forced for same.<\/li>\n<li>No-requirements\/demands for reversal of credit.<\/li>\n<li>No needed to deposit any amount in cash to the Goods and Services Tax officer even if threatened or forced.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Closing_Remarks_on_Special_Drive_on_GST\"><\/span><span style=\"color: #000080;\"><strong>Closing Remarks on <\/strong><strong>Special Drive on GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4661\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/GSNT-New-GST-Rates-update-effective-from-July-2022.jpg\" alt=\"GSNT New GST Rates update effective from July 2022\" width=\"995\" height=\"683\" \/><\/p>\n<ul>\n<li>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.\u00a0Remember that Indian Parliament is the biggest take care of revenue rather than the Goods and Services Tax officer.<\/li>\n<li style=\"font-weight: 400;\">India Financial Consultancy Corporation Pvt Ltd is a distinguished firm specializing in the provision of professional services and business compliance solutions throughout India.<\/li>\n<li style=\"font-weight: 400;\">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.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[919],"tags":[908],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5815"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=5815"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5815\/revisions"}],"predecessor-version":[{"id":5819,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5815\/revisions\/5819"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}