A. Brief about #GST #Summon

B. Reason of GST Summon

• Bogus #ITC (input tax credit)
• No reason
• Bogus sell
• Tax Collected but not paid
• Tax paid under lower rate with applicable rate was higher
• Wrongfully tax refund

C. Who can appear before GST Authority?
• Individuals who has been summoned Directors a
• Key managerial person CEO,CFO and

1. Personal Appearance is required
• No Consultant CA
• No Advocates
• You can carry consultant

2. What is statement under GST
• Verification of Vendor /supplier business
• Nature of business
• Expenses incurred on purchase connecting to the supply of goods or services

3. Reply is compulsory for the summon
• Need to present in person
• Refer Judgement PV Ramanarao. Telangana high court judgement ( Law has been explained well about the arrest and prosecution )
• Method of Statement is Described
• Statement before GST officer as equivalent to statement before judicial magistrate

4. Who can summon you
• DGGI Can summon all-over india
• However you can request to transfer in your area

5. Can you give Power of attorney to CA or employee?

• Person appearance is required of the responsible person
• Poll panda case of supreme court

6. Summon proceeding can not be tool to harsh Tax Payers
• Search seizer can be done only after sun shine and before sun set.

7. What as consultant you should do?
• You should help client for preparation of reply or documents and but you should not join investigation.

Know more: [ Ссылка ]
Want to know more about #Enterslice

Share, Support, Subscribe!!! to our YouTube channel: [ Ссылка ]

Facebook: [ Ссылка ]
Twitter: [ Ссылка ]
LinkedIn: [ Ссылка ]
Instagram: [ Ссылка ]

свернуть