GST Investigation Wing issues Instruction regarding voluntarily payment of tax during search, investigation or inspection

Instruction for tax payment

The GST Investigation Wing has released the Instructions regarding the deposit of tax during search, inspection, or investigation. In the Instructions, it has been said that various complaints have been received from the Taxable persons in which it has been alleged that they have been forced to pay the tax during the course of search, investigation or inspection.

For this, the Department has taken the stern view in which it has been specifically said that the demand of GST can only be ascertained after the finalization of order for the payment of tax. However, the taxpayers have the option to pay the tax voluntarily by paying through DRC 03 to avoid the interest and the provisions of Section 73 or Section 74.

Therefore, the Department has advised the Officers to inform the taxpayers for the payment of tax voluntarily if they are willing to pay. The Department has also advised the Principal Chief Commissioners / Chief Commissioners, CGST Zones and Principal Director General, DGGI that in case any complaint has been received from the taxpayers regarding the use of force or coercion by any of the taxpayers for the payment of tax, then strict action should be taken against them.

To view and download the Instruction, click here Instructuon No. 01 of 2022-23


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