CGST - authorisation for test purchase under Section 67 (12) of the Central Goods & Services Tax Act, 2017 - GST - Trade Notice No. 06/2018 Central Tax

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B.No.13, GST BHAVAN, PRESS CLUB ROAD THIRUVANANTHAPURAM, 695001 C.No.1V/ 16/45/2018-GST-Tech/6422 Dated 14.12.2018 Trade Notice No. 06/2018 Central Tax Sub : CGST - authorisation for test purchase under Section 67 (12) of the Central Goods Services Tax Act, 2017 - Reg. In exercise of the powers conferred on me under sub-section (12) of section 67 of the Central Goods Services Tax Act, 2017, I hereby authorise the Deputy/ Assistant Commissioners in charge of all the Central Goods Services Tax Divisions and Head Quarters Preventive Wing of this Commissionerate to cause purchase of any goods or services or both from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person as per law. K.R. UDAY BHASKAR COMMISSIONER