GST compliance drive prioritises registration, return filing, anti-evasion checks, and disposal of pending enforcement cases. Revenue mobilisation under GST is prioritised through an enforcement and compliance drive focused on increasing registration, securing timely return filing, and preventing tax evasion. Field officers are directed to contact non-filers, visit business premises, update contact details, and record daily compliance information in the employee information system. New registrants and migrated traders are to be identified for verification, including scrutiny of traders receiving substantial goods through e-way bills and assessment of whether tax has been paid in accordance with imports. Anti-evasion measures require daily vehicle checks, inspections, seizure of goods where permissible, and disposal of pending enforcement cases.
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.
GST compliance drive prioritises registration, return filing, anti-evasion checks, and disposal of pending enforcement cases.
Revenue mobilisation under GST is prioritised through an enforcement and compliance drive focused on increasing registration, securing timely return filing, and preventing tax evasion. Field officers are directed to contact non-filers, visit business premises, update contact details, and record daily compliance information in the employee information system. New registrants and migrated traders are to be identified for verification, including scrutiny of traders receiving substantial goods through e-way bills and assessment of whether tax has been paid in accordance with imports. Anti-evasion measures require daily vehicle checks, inspections, seizure of goods where permissible, and disposal of pending enforcement cases.
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