Inspection, Search, and Seizure under GST 🕵️♂️🔍💼 Inspection under GST: Inspections play a crucial role in the enforcement of Goods and Services Tax (GST) laws. They are conducted to detect tax evasion and ensure compliance with the provisions of the GST Act. Let's delve deeper into the key aspects of inspections: "Reasons to Believe": An inspection can be initiated based on "reasons to believe" that a person has evaded or is likely to evade taxes. 🧐 Scope of Inspection: Inspections can be carried out at the places of business of taxable persons, transporters, or warehouse owners/operators. 🏢 Objective: The primary objective of inspections is to unearth instances of tax evasion, non-compliance, or fraudulent activities. 📚📉 Reasons to Believe : The concept of "reasons to believe" is fundamental to the initiation of inspections. Here are some important points to consider: Objective Evaluation: The reasons to believe are based on an objective ...
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