GST Investigation Wing's Internal guidelines for summons


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This document outlines the internal guidelines issued by the CBIC for issuing summons under Section 70 of the CGST/SGST Act. It specifies that summons should be a last resort, not used for top management unless involvement in revenue loss is indicated, and the language used must be professional. The guidelines also detail precautions for officers, including justified issuance, minimising repeated summons, respecting appointment times, and recording statements during office hours. It also covers the provision for Document Identification Number (DIN) on summons.

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GST Investigation Wing of CBIC's Internal guidelines and precautions to be observed by field formations before issuance of summons u/s 70 of GST laws. Many professional friends informed me GST officials misusing powers through summons so this information I got from CBIC GST Investigation wing through RTI and compiled in this document. #pdf
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