COVID-19 relaxation of functional targets shifts enforcement to intelligence-based checks and revised physical verification timelines. Monthly functional targets for Mobile Squad and Enforcement Units were kept in abeyance due to the second wave of COVID-19. Enforcement was to proceed on an intelligence-based footing using GST, E-Way Bill and ComtaxUP data, with vigilance and caution. The instruction for physical verification in all GST registration cases was also relaxed, and verification for registered persons generating E-Way Bills for inward or outward supplies exceeding Rs. 50 lakh was to be completed within 20 days of registration.
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COVID-19 relaxation of functional targets shifts enforcement to intelligence-based checks and revised physical verification timelines.
Monthly functional targets for Mobile Squad and Enforcement Units were kept in abeyance due to the second wave of COVID-19. Enforcement was to proceed on an intelligence-based footing using GST, E-Way Bill and ComtaxUP data, with vigilance and caution. The instruction for physical verification in all GST registration cases was also relaxed, and verification for registered persons generating E-Way Bills for inward or outward supplies exceeding Rs. 50 lakh was to be completed within 20 days of registration.
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