GST compliance enforcement uses GSTR-3B and TRAN-1 data to target non-filers, ITC claims, and liability mismatches. Revenue collection and compliance action were directed using GSTR-3B and TRAN-1 data. Officers were instructed to identify non-filers, newly registered dealers with unfiled returns, dealers using e-way bills without filing returns, and brick-kiln traders who had not migrated to GST or remained non-compliant. TRAN-1 ITC claims were to be verified against returns and books of account, C and F form compliance checked, imported goods scrutinised for correct sales and tax declaration, and VAT liability compared with corresponding SGST liability. The plan also required daily reporting, TDS registration, and officer grading based on compliance.
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GST compliance enforcement uses GSTR-3B and TRAN-1 data to target non-filers, ITC claims, and liability mismatches.
Revenue collection and compliance action were directed using GSTR-3B and TRAN-1 data. Officers were instructed to identify non-filers, newly registered dealers with unfiled returns, dealers using e-way bills without filing returns, and brick-kiln traders who had not migrated to GST or remained non-compliant. TRAN-1 ITC claims were to be verified against returns and books of account, C and F form compliance checked, imported goods scrutinised for correct sales and tax declaration, and VAT liability compared with corresponding SGST liability. The plan also required daily reporting, TDS registration, and officer grading based on compliance.
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