Ø Alert
A GST officer will conduct an inspection while acting as a
consumer.
GST Inspection Know as GST Language called TEST PURCHASE
Ø How to select a taxpayer for
inspection in GST
ü High Sales but no GST in Cash
ü Threshold Limit cross but no GST
Registration
ü Non issuance of Tax Invoice
ü A sale through estimation slips
(Electronic, Tiles, Medical shops etc.)
ü Service Industry
Ø Penalty
§ If found guilty Proceeding shall
initiated
§ It will be a penalty applied Penalty
§ A notice will be issued
§ If interest is charged
§ If there is a huge fraud, then you
may even face jail.
