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Tag: inspection

Important aspects of Inspection in GST

Section 67 of CGST Act, 2017 - Case 1  for inspection When proper officer not below the rank of JC, has reason to believe that...

Government provides utility to check CBIC DIN on document issued by tax officer

CBIC DIN is to be generated by the officer on the government portal and should be mentioned on the document issued by him for search authorisation, summon, arrest memo, inspection notices, and letters issued in the course of any enquiry.

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