Inspection in GST

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Inspection conducted on Jun 2024.

whether the gst officials can initiate inspection procedure based on previous year returns.

whether department can direct taxpayer to pay the difference of ITC in 3b and 2A of preceeding FY 17-18, 18-19 during inspection.

please guide.
Replies (1)
No...

But, They have rights to issue notice.

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