Highlights

1. Approval of (Pr.) Chief Commissioner is necessary for investigation of big industrial house and major multinational corporations.

2. Offices should not seek information from taxpayers which is already available on GST Portal.

3. Summons should not be used to seek information filled in format or performa.

4. Summons with content akin to vague enquiry is not acceptable.

5. Each investigation must be initiated only after the approval of the (Pr.) Commissioner

6. Approval of (Pr.) Chief Commissioner is necessary for investigation in the matter of interpretation seeking to levy tax on any sector/commodity/service for the first time.

7. Investigation must reach the conclusion within a year.

8. It is not necessary to keep investigation pending till limitation in law approaches.

9. Show cause notice should not be delayed after conclusion of investigation.

10. The letter/summons should disclose the specific nature of the inquiry being initiated/undertaken. The vague (or general) expressions such as that the officer is making inquiry in connection with "GST enquiry" or "evasion of GST" or "GST evasion" etc. must not be mentioned.

11. If a taxpayer has utilized ITC towards payment of GST on its outward supplies, it is not acceptable to seek via summons/letter aspects such as - 'please clarify whether ITC availed and utilized was proper."

12. Closure report also should not be delayed after payment of taxes by taxpayer.