CGST INSTRUCTIONS

Instructions No. Subject
Instruction No. 03/2024-GST dt. 14.08.2024 Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit.

COMMUNITY INSIGHTS

Topic

Publish Date

Unmasking the Fraud: How to Spot and Verify Fake GST Notices

Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More

19.02.2025
Audit under GST

Audit means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid refund claimed and input tax credit availed and to assess his compliance with the provisions of this Act or the rules made thereunder. Under GST Law..................... Read More

16.01.2025

CASE LAW

Authority

One liner

2024(12)LCX0464

Kerala High Court

Rajive And Company

Writ petition challenging the audit report is dismissed as the audit was completed within the prescribed timeframe stipulated in Section 65(4) of the GST Act, after the assessee provided the necessary documents
2024(11)LCX0087

Bombay High Court

LJ- Victoria Properties Private Limited

Cancellation of the petitioner's GST registration does not preclude the tax authorities from conducting an audit under Section 65 of the GST Act for the period when the petitioner was registered.