Tax officers' use of GST portal for enrollment decisions, assessment, audit, refunds and analytics under the GST framework. Tax officers will use taxpayer-submitted information and applications on the GST Portal to approve or reject enrollment/registration, conduct tax administration tasks including assessment, audit, refund, appeal and investigation, and to perform business analytics, MIS and other statutory functions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax officers' use of GST portal for enrollment decisions, assessment, audit, refunds and analytics under the GST framework.
Tax officers will use taxpayer-submitted information and applications on the GST Portal to approve or reject enrollment/registration, conduct tax administration tasks including assessment, audit, refund, appeal and investigation, and to perform business analytics, MIS and other statutory functions.
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