We are in receipt of summon under Section 70 , the purchaser is in Maharashtra and the seller is registered in other state.
Do the buyer need to be present in person over there?
What else Documents should be produced over there?
Section 70 of CGST/SGST Act gives powers to a duly authorized CGST/SGST officer to call upon a person by issuing a summon to present himself before the officer issuing the summon to either give evidence or produce a document or any other thing in any inquiry which an officer is making.
Both parties to the transaction should be present there.
Documents should be produced as per required by GST authority
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