Visits to business premises ensure enforcement action against registered persons not filing GSTR-3B and not paying collected taxes. Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated.
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.
Visits to business premises ensure enforcement action against registered persons not filing GSTR-3B and not paying collected taxes.
Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
