Drawal of samples: authority to take goods samples from taxable persons, with receipt and limited officer empowerment. The Commissioner of CGST/SGST or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and ... Summary
Drawal of samples: authority to take goods samples from taxable persons, with receipt and limited officer empowerment.
The Commissioner of CGST/SGST or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken, establishing an inspection power with a procedural receipt safeguard.
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