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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Commissioner or authorized officer can conduct test purchases under Section 121 of Model GST Law, 2016 to verify tax invoices.</h1> Section 121 of the Model GST Law, 2016, allows the Commissioner of CGST/SGST or an authorized officer to conduct test purchases of goods or services from a taxable person's business premises. This is to verify the issuance of tax invoices or bills of supply. Upon returning the purchased goods, the taxable person or person in charge must refund the payment and cancel any issued tax invoice or bill of supply.
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