CBIC issues Instructions on GST Proceedings u/s 74(1) for Salary Secondment invoking Extended Limitation pursuant to Representations

New CBIC instructions clarify that GST SCN on Salary Secondment Cases invoking extended periods of limitation is allowable only on fraud, wilful misrepresentation or suppression of facts in an attempt to evade Tax
CBIC - Instructions - GST Proceedings - Salary Secondment - Extended Limitation pursuant - Representations-TAXSCAN

The Central Board of Indirect Taxes and Customs (CBIC), in the instruction dated 13th December, 2023 directed the concerned officials that, “only in the cases where the investigation indicates that there is material evidence of fraud or wilful misstatement or suppression of fact to evade tax on the part of the taxpayer, provisions of section…

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