Guidelines to be followed before authorising for conducting Inspection, Search and Seizure under Haryana GST Act

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..... ana GST Act. I have been directed to invite your reference to the above noted subject and to intimate you the guidelines to be followed before authorising for conducting inspection, search and seizure under Haryana GST Act. These are as under :- GST Law provides for stringent measures to deal with cases of tax evasion by bestowing upon the taxing authorities the powers to conduct Inspectio .....

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..... sons for him to believe that there is a case for authorizing other officers of the State Tax to conduct inspection of any place(s) of any business entity in the State. The inspection of place of business of any business entity may be conducted for suspicion of any of the offences listed in the Annexure appended to these guidelines or a combination thereof. The Proper Officer authorizing such .....

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..... obtained by him about the business entity to be inspected, and, his opinion as to how this information is a cause of concern for the suspicion before authorizing the inspection. The Proper Officer authorizing the inspection may, either on his own or through the officers working under his jurisdiction, get conducted recce of the place(s) to the inspected. The Proper Officer authorizing the in .....

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..... igence. All the officers of the department are hereby directed to meticulously go through these guidelines, the provisions of the Law and the Rules made thereunder and all other directions issued from time to time while conducting the inspection of business premises. It is requested to bring this to the knowledge of all the officers working under your control for their information. Annex .....

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..... g invoices without making supplies He is collecting tax which he is not authorised to collect Tempers with or destroys any material There are mismatches between facts submitted by the taxpayers and information collected or inferred by the department from other sources He fails to furnish information Contravention of any of the provisions of the GST Acts/Laws or any other sufficient .....

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