symbolic picture
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Expansion
The government has become serious on the complaints regarding State GST mobile teams and SIB teams. The investigation teams have been ordered to fill the Panchnama of each investigation during the raids. Verification sheets will be made, bodyworn cameras will have to be worn. Strict action will be taken if this is not done.
State GST Manual has been prepared for the methodology of investigation by Special Research Branches. Instructions were given to follow this procedure completely during the investigation. But its investigation found that a large number of SIB teams were neither following the manual procedures nor paying attention to the guidelines issued by the headquarters. One such case was heard by the High Court and due to weak advocacy related to tax evasion in the investigation, the entire proceedings were canceled and the investigation was ended.
Considering this as very serious, the government has given fresh instructions to SIB. It has been said that data analysis should be done before the raids, in which along with gathering solid evidence of tax evasion, the strong basis of tax evasion will have to be stated factually. After this, the Joint Commissioner (SIB) will prepare its report, in which it will be told along with the facts what is the basis of tax evasion. Only after this Form GST INS-01 (permission to raid or investigate) will be issued.
90 days time fixed for the process
During investigation, testing will be done on the basis of points of tax evasion recorded in the form. The team will also record how many of the points of tax evasion recorded in the form were found correct during the physical test. After testing, Panchnama and physical verification report will be prepared. A time of 90 days has been fixed for this entire process.
