GST offence reporting clarified by fixing the date of detection as the Incident Report date for DIGIT Module entries. Centralised GST offence reporting in the DIGIT Module is clarified by treating the date of detection as the date of issuance of the Incident Report. The Incident Report should generally be issued within five working days of a search or visit, and in summons- or letter-based enquiries, when a prima facie case of evasion of tax or duty is reached. For audit-based detection, the date of the minutes of the Audit Monitoring Committee meeting is to be treated as the date of detection.
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Provisions expressly mentioned in the judgment/order text.
GST offence reporting clarified by fixing the date of detection as the Incident Report date for DIGIT Module entries.
Centralised GST offence reporting in the DIGIT Module is clarified by treating the date of detection as the date of issuance of the Incident Report. The Incident Report should generally be issued within five working days of a search or visit, and in summons- or letter-based enquiries, when a prima facie case of evasion of tax or duty is reached. For audit-based detection, the date of the minutes of the Audit Monitoring Committee meeting is to be treated as the date of detection.
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