Inspection in GST

This discussion clarifies whether GST officials can initiate an inspection based on previous financial year returns, specifically for FY 17-18 and 18-19. While officials can't directly demand payment of ITC differences during an inspection based solely on past returns, they do have the right to issue notices. Section 67 of the GST Act permits inspections if there's reason to believe a taxpayer has suppressed transactions or claimed excess ITC, even if related to past periods. However, any resulting demand must adhere to the limitation periods outlined in Sections 73 and 74.