UNDER INVOICING

1. E way bill and physical verification of good while in transit.
2. Valuable rule to how to determine taxable value.
3. Data anysis using return filed by taxpayers and than vendor mainly in case of good.

Thank you

The evasion has been rampant since GST rollout with various instances coming to the light of Taxpayers using ingenious methods to evade the indirect tax. There are mant modus operandi and are aggressively using technology and existing data-from E-Way bill and GST returns -to check evasion. CBIT and Customs (CBIC) started on enforcement drive and many tax evasion cases coming to the fore. Until November 2019, over 6000 cases were filed by the authorities showing the increasing enforcement action being taken.