Power to take samples permits tax officers to take goods samples and issue receipts during GST inspections. The Commissioner or an authorised officer may take samples of goods from any taxable person when considered necessary for GST administration, and must ... Summary
Power to take samples permits tax officers to take goods samples and issue receipts during GST inspections.
The Commissioner or an authorised officer may take samples of goods from any taxable person when considered necessary for GST administration, and must provide a receipt for any samples taken, thereby recording the transfer and protecting the taxable person's interests.
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