REGARDING WORK PROCESS OF SIB UNIT IN GST

GST SIB unit procedures: investigation, provisional attachment, adjudication, recovery and inter unit coordination under prescribed timelines and reporting compliance

The circular directs the SIB unit to perform targeted investigations, risk assessments and audits where indicators suggest tax evasion, and to coordinate evidence collection, summons and field enquiries. It prescribes designation of Proper and Adjudicating Officers, formation of investigation teams, conditions for provisional attachment and protection of revenue, and time bound reporting of findings to adjudicating authorities. The document mandates supervisory review, inter unit coordination, documentation standards for inspection reports, and procedures for referral to enforcement or prosecution where serious evasion is detected.