https://www.taxtmi.com/article/detailed?id=11025 Section 67(12) allows the Commissioner or authorized officer to carry out test purchases at taxable persons' premises to verify issuance of tax invoices or bills of supply; purchased goods may be returned and the taxable person must refund the price after cancelling any invoice. Joint Commissioners (Intelligence) are authorized to conduct such operations, which require prior approval, evidence based selection, uniform operational procedures, recording of invoices and statements, and initiation of penal action or suo motu registration where non issuance, evasion, or turnover exceedance is found. en-us Wed, 25 Jan 2023 09:49:17 +0530 Wed, 25 Jan 2023 09:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11025 Section 67(12) allows the Commissioner or authorized officer to carry out test purchases at taxable persons' premises to verify issuance of tax invoices or bills of supply; purchased goods may be returned and the taxable person must refund the price after cancelling any invoice. Joint Commissioners (Intelligence) are authorized to conduct such operations, which require prior approval, evidence based selection, uniform operational procedures, recording of invoices and statements, and initiation of penal action or suo motu registration where non issuance, evasion, or turnover exceedance is found. Articles Goods and Services Tax - GST Wed, 25 Jan 2023 09:49:17 +0530 https://www.taxtmi.com/article/detailed?id=11025