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,
As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.