Now, We can check the total GST Return filing history of the suppliers....... We can see GSTR 3B, GSTR 1 and Annual Return filing history of the suppliers... This can be verified in Portal in Search tax Payer Option.....
Now, in GST Portal, we can verify the full details of all GST Registered tax payers..... WE can know, the name, address, Jurisdictional Office, Products dealt with, services provided, GSTR 3B, GSTR1, GSTR 9 and GSTR9C filing status etc......... This will help the buyers to know the compliance level of the suppliers in advance...... Check the GST Number of any tax payers to know the level of disclosures now available in the portal......
As per Section 67(2), during inspection and search, Proper Officer can seize ......Goods, Documents, Books or things..... The Question was whether cash can be seized? Is cash is falling within the meaning of 'things'? Recently, Madhya Pradesh HC held that money/ cash is also falling within the meaning of 'things' and cash can be seized during inspection / search..............
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