CBIC issues clarification w.r.t Surprise GST Recovery Visits from 1st January 2022

Last updated: 27 December 2021

As per the Finance Act 2021, the government is empowered to send its recovery officials to a taxpayers premises to collect GST without notice, if the tax liability shown in the requisite form of the taxpayer is less than what invoices, mentioned in the outward supply form, should draw. The releva

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