Tamil Nadu GST Dept issues Circular on Test Purchases by Field Officers [Read Circular]

Tamil Nadu GST Dept - Circular - Test Purchases - Field Officers - taxscan

The Tamil Nadu Government issued a circular in relation to invoking Section 67(12) of Tamil Nadu GST Act, 2017 for test purchase as decoy buyer by tax officers from suppliers of evasion prone commodities/sectors – cement, tiles, iron and steel, jewelry, timber, auto spares, edible oil, medical shops, groceries, construction materials, bakery products, FMCG, hotels,…

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