CBIC issues guidelines for GST investigation - Expert inputs by Vikram Kulkarni, Partner, Indirect Tax, BDO India
Below the Quote on CBIC issues guidelines for GST investigation - Expert inputs by Vikram Kulkarni, Partner, Indirect Tax, BDO India
“One of the important directions is that the field formations should conclude the Investigations within one year of initiation. This would be a welcome initiative because it is observed that investigations drag for years causing a lot of hardships to taxpayers. While this initiative is a welcome move, it would be helpful if the field formations are also directed to issue an intimation of closure of investigation to the taxpayer in case the investigation is closed or nothing objectionable is found. The intent of these instructions is to streamline investigations across all the field formations in order to avoid harassment to taxpayers and timely conclusion of investigations.”
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