Any gst registered dealer inspection by gst department below mentioned points.
1.itc claim under declaration or over declaration
2.income tax returns vs gst returns
3.stock variation trade vs books.
question:
gst department inspection on above mentioned points search in gst act.
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Gst doubt for inspection
Replies (1)
The GST department may inspect a registered dealer under Section 67 of the CGST Act, 2017 if they have "reason to believe" that tax has been evaded, including discrepancies in ITC claims, mismatches between ITR and GST filings, or unexplained stock variations. It is recommended to maintain thorough reconciliations and consult a professional for guidance.
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