Power to take samples: authority to sample goods from taxable persons with a mandatory receipt requirement under GST law. Section 154 authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when considered necessary and mandates ... Summary
Power to take samples: authority to sample goods from taxable persons with a mandatory receipt requirement under GST law.
Section 154 authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when considered necessary and mandates that a receipt be provided for any samples taken, serving as a procedural safeguard during GST inspections.
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