https://www.taxtmi.com/circulars?id=70085 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. en-us Tue, 14 Sep 2021 00:00:00 +0530 Tue, 19 May 2026 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70085 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. Circulars GST Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70085