Under the Goods and Services Tax (GST) regime in India, a registered taxpayer can claim
DOCUMENTARY REQUIREMENTS AND CONDITIONS FOR CLAIMIMG INPUT TAX CREDIT
To claim ITC under GST, you must possess the following documents: Tax invoice issued by the
INSPECTION SEARCH AND SEIZURE
Inspection, Search, and Seizure Under the GST Act, 2017 The Goods and Services Tax (GST)
OFFICERS TO ASSIST PROPER OFFICERS
Proper officers: These are officials specifically designated by the government to carry out various functions
ACCESS TO BUSINESS PREMISES
Under the GST Act, 2017, access to business premises refers to the authority granted to
POWERS TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS [SECTION 70]
Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 empowers “proper officers”
POWERS TO ARREST [SECTION 69]:
The power to arrest under Section 69 of the GST Act, 2017, is a serious
INSPECTION OF GOODS IN MOVEMENT [SECTION 67]
Purpose: To ensure compliance with GST regulations by verifying the accuracy of information on goods
POWERS OF INSPECTION, SEARCH AND SEIZURE [SECTION 67]:
Section 67 of the Goods and Services Tax (GST) Act, 2017 empowers certain officers with
RESTRICTION ON FURNISHING OF INFORMATION IN PART A OF FORM GST EWB-01
Who is restricted? Registered persons: These restrictions apply to any registered person involved in the movement