Detection of unregistered taxable persons under GST leads to temporary registration, best-judgment assessment and recovery measures. Guidelines set procedures under the Haryana GST Act, 2017 for detection and temporary registration of unregistered taxable persons, best-judgment assessment and penalties where regular registration is not obtained; reconciliation of GSTR-1 and GSTR-3B through prescribed notices and potential assessment or prosecution; enrollment, certification and disciplinary measures for GST Practitioners; authorised arrest, search and seizure powers for specified offences with cognizability and bail consequences; and recovery mechanisms for arrears including Chapter XV modes and cross-empowerment of State GST officers.
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.
Detection of unregistered taxable persons under GST leads to temporary registration, best-judgment assessment and recovery measures.
Guidelines set procedures under the Haryana GST Act, 2017 for detection and temporary registration of unregistered taxable persons, best-judgment assessment and penalties where regular registration is not obtained; reconciliation of GSTR-1 and GSTR-3B through prescribed notices and potential assessment or prosecution; enrollment, certification and disciplinary measures for GST Practitioners; authorised arrest, search and seizure powers for specified offences with cognizability and bail consequences; and recovery mechanisms for arrears including Chapter XV modes and cross-empowerment of State GST officers.
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