Page 63 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] DEPARTMENTAL CLARIFICATIONS C7
examination of the information, so obtained by him about the business
entity to be inspected, and, his opinion as to how this information is a
cause of concern for the suspicion before authorizing the inspection.
The Proper Officer authorizing the inspection may, either on his own or
through the officers working under his jurisdiction, get conducted recce
of the place(s) to the inspected.
The Proper Officer authorizing the inspection may workout the
composition of inspecting teams including the lady officers, if required ,
in consultation with such officers as he may deemed fit, and the available
information before him. In case, the inspection has been recommended
by the officers working under his jurisdiction, he may consult such
officers for the composition of the inspecting teams.
The Proper Officer authorizing the inspection may consult Tax Research
Unit or any other Senior Officer(s) of the Head Office for seeking
assistance for obtaining information or examining thereof before
authorizing the inspection.
The inspecting teams should follow the Standard Operating Procedures,
as prescribed under the Law, during the course of conducting inspection
and search and seizure in its true spirit with due diligence.
All the officers of the department are hereby directed to meticulously go
through these guidelines, the provisions of the Law and the Rules made
thereunder and all other directions issued from time to time while
conducting the inspection of business premises.
It is requested to bring this to the knowledge of all the officers working under
your control for their information.

Annexure 'A’
The Proper Officer not below the rank of Joint Commissioner may
authorize in writing other officers of the State Tax to conduct inspection of the
business premises if there are reasons for him to believe that the taxpayer may
commit or has committed any of the following offences.
• Keeping unaccounted stocks
• To obtain registration fraudulently
• Falsifying his books of accounts or not maintaining books of accounts
truthfully
• He is not maintaining or keeping his books of accounts
• Furnishing returns by misrepresenting the facts or furnishing returns
fraudulently
• Tax has not been paid or short paid
• ITC has been wrongly availed or utilised
• Refund has been wrongly claimed or obtained
• The taxpayers is obtaining invoices without getting supplies or
issuing invoices without making supplies
• He is collecting tax which he is not authorised to collect
• Tempers with or destroys any material

GST LAW TIMES  26th March 2020  159