Fake/dummy purchases

Under which section/rules of GST, there is a provision of fake/dummy purchases,just to ensure issuance of proper invoices by the taxpayers.
Replies (3)
As per Sub-section (1) of Section 122 of CGST , penalty attracts if goods or Services or both issue without any Invoice, Incorrect invoice , False Invoice with regard to Supply
i means to say to conduct dummy purchases by SGT officers.....to test check the nature of TP regarding issuance of invoices.

DEAR HARDEV

COULD NOT GET YOU.........

VEER JI MAADA JI CLARIFY

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