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इस पोस्ट को हिंदी में सुने (18 Min)

GST Officers to buy goods posing as customers to check possible tax evasion: GST Circular

What is Test Purchase?

Section 67(12) of CGST Act provides power to the Chief Commissioner or an officer authorized by him to cause purchase of any goods or services or both, by any person authorized so, from the business premises of any taxable person, to check the issue of tax invoice or bill of supply by such taxable person and so on.

This activity is commonly known as ‘test purchase’.

It is pertinent to mention here that the term ‘taxable person’ has been consciously used; in other words, the test purchase can be done, not only with registered person, but also with a person who is liable to be registered under Section 22 or Section 24 as per the definition of ‘taxable person’ under Section.2(107) of the APGST Act, 2017.

Objective of Test Purchase?

From a simple reading of the above, it transpires that the only purpose of this act is to check whether tax invoice (in case of taxable supplies) or bill of supply (in case of exempt supplies or Re.......
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Author:

TaxReply


Nov 30, 2023


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