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Questions and Answers
What is one of the powers given to GST officers according to the text?
What is one of the powers given to GST officers according to the text?
When can a detained person be produced before a magistrate after arrest by a GST officer?
When can a detained person be produced before a magistrate after arrest by a GST officer?
What power does the Chief Commissioner or Commissioner have regarding erroneous decisions or orders?
What power does the Chief Commissioner or Commissioner have regarding erroneous decisions or orders?
What is the purpose of enabling GST officers to access business premises?
What is the purpose of enabling GST officers to access business premises?
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What action must be taken by the proper GST officer before imposing a penalty on a person under the CGST Act?
What action must be taken by the proper GST officer before imposing a penalty on a person under the CGST Act?
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Who has the authority to authorize the inspection of any business place of a GST taxpayer?
Who has the authority to authorize the inspection of any business place of a GST taxpayer?
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When can the GST authorities inspect a GST taxpayer's premises without written permission?
When can the GST authorities inspect a GST taxpayer's premises without written permission?
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What is the role of an officer not below the rank of Joint Commissioner in the power of search and seizure?
What is the role of an officer not below the rank of Joint Commissioner in the power of search and seizure?
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What condition must be met for a GST officer to search and seize goods, documents, or information?
What condition must be met for a GST officer to search and seize goods, documents, or information?
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Who can carry out search and seizure activities according to the text?
Who can carry out search and seizure activities according to the text?
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Study Notes
Power of Inspection
- A GST officer not below the rank of Joint Commissioner can authorize an officer to inspect a taxable person's business premises at any time with written permission.
- The authorized officer can inspect the business place, goods, and supplies, and transport.
- The officer must have written authorization from an officer not below the rank of Joint Commissioner.
Power of Search and Seizure
- A GST officer not below the rank of Joint Commissioner has the power to search and seize goods, documents, or information if they believe they are hidden or not disclosed.
- The officer can authorize another officer to search and seize goods, documents, and information at any place.
- Search and seizure can only be carried out by an officer with authorization from an officer not below the rank of Joint Commissioner.
Power to Arrest
- A GST officer can arrest a person who does not follow the rules of the law or commits an offence.
- The Commissioner can authorize an officer to arrest a person if they believe they have committed an offence punishable under the CGST Act.
- The arrested person must be informed of the grounds of arrest and produced before a magistrate within 24 hours.
Power to Summon Persons to Give Evidence and Produce Documents
- The Commissioner can authorize an officer to summon a person to give evidence or produce a document or any other thing in any proceedings or inquiry.
- The officer can summon any person whose attendance is necessary for the purposes of this Act.
Power to Access Business Premises
- A GST officer authorized by the Additional/Joint Commissioner can access any place of business of a registered taxable person.
- The officer can inspect books of accounts, computers, documents, computer programs or software, and other necessary things.
- This power is used to carry out audits, scrutiny, and checks to protect revenue interest.
Revisional Powers
- The Chief Commissioner or Commissioner can call for and examine the record of any proceeding on their own initiative or upon receiving information.
- If they find any decision or order passed under this Act by a subordinate officer to be erroneous, they can pass an order of inquiry or modify/revise the decision or orders.
- However, an opportunity to be heard will be given to the taxpayer before taking any action.
Power to Enable Officers to Implement the Law
- GST officers have various powers to implement the law and reduce tax evasion.
- However, these powers can be misused, and absolute power can corrupt.
Power to Impose a Penalty
- If a GST officer believes a person is liable to a penalty, they can issue an order levying a penalty after giving the person an opportunity to be heard.
- This is applicable if the penalty is not covered by Sections 62, 63, 64, 73, 74, 129, and 130 of the Act.
Power to Collect Statistics
- A GST officer authorized by the Commissioner can collect data if necessary for the administration of the Act.
- The authorized officer can call upon taxpayers to furnish all necessary information.
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Description
Test your knowledge on the powers of GST authorities to inspect business premises and persons involved in the GST process. Learn about the authorization required and conditions for inspection under GST regulations.
