News & Media 2nd Apr 2024
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines to the central goods and services tax (CGST) field formations regarding investigations. These guidelines primarily focus on three main aspects of the investigation process: (i) initiation of investigation; (ii) collection of evidence, including the issue of summons; and (iii) conclusion of the investigation and say that the Commissioner or Principal Commissioner of CGST must approve initiating an investigation.
Against this backdrop, Sheikh Rashid from Business World writes on “CBIC’s GST investigation guidelines, a consolidation of prior provisions: Experts” with expert comments from our Partner Darshan Bora,