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    <title>Test purchase of goods and/or services</title>
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    <description>Power to conduct test purchases allows the Commissioner of CGST/SGST or an authorized officer to cause an authorised person to buy goods and/or services from a taxable person&#039;s business premises to check issuance of tax invoices or bills of supply; if the goods are returned by the officer, the taxable person or person in charge must refund the amount paid and cancel any tax invoice or bill of supply issued.</description>
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      <description>Power to conduct test purchases allows the Commissioner of CGST/SGST or an authorized officer to cause an authorised person to buy goods and/or services from a taxable person&#039;s business premises to check issuance of tax invoices or bills of supply; if the goods are returned by the officer, the taxable person or person in charge must refund the amount paid and cancel any tax invoice or bill of supply issued.</description>
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