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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Deposit of tax during the course of search, inspection or ...


Taxpayers Can Voluntarily Pay GST Dues During Search or Investigation; No Mandatory Recovery Required.

May 28, 2022

Circulars     GST

Deposit of tax during the course of search, inspection or investigation. - there may not be any circumstance necessitating `recovery' of tax dues during the course of search or inspection or investigation proceedings. However, there is also no bar on the taxpayers for voluntarily making the payments on the basis of ascertainment of their liability on non-payment/ short payment of taxes before or at any stage of such proceedings.

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