Can GST officers directly visit your premises to collect GST without notice?

Abhishek Raja | Last updated: 02 February 2022

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Recent news suggested that GST officers could visit business premises to collect GST without prior notice from January 1, 2022, if there's a mismatch between reported sales in GSTR-1 and GSTR-3B. However, this is only partially true. While the law now considers GSTR-1 details for tax liability, officers must first issue a communication or show cause notice, allowing businesses an opportunity to explain discrepancies or pay the due amount with interest. Genuine errors are accommodated, and penalties may be waived if dues are settled promptly.

New provision from Jan 1: GST officials to make surprise recovery visits - Article at Business Standard dated 23-Dec-2021. In this article It further mentions that, Come January and the government is empowered to send its recovery officials to your premises to collect GST without notice, if your tax liability shown in the requisite form is less than what invoices, mentioned in the outward supply form, should draw. Zee News in their article dated 22-Dec-2022 wrote that, From Jan 1, GST officia

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About the Author

Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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