CBIC issues Instructions for Payment of Tax during GST Search & Inspection

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  • Last Updated on 27 May, 2022

recovery and payment of tax during GST Search

Instruction No. 01/2022-23 Dated May 25th, 2022

The CBIC has observed that some of the taxpayers after voluntarily depositing tax through DRC-03 have alleged use of force and coercion by the officers for making ‘recovery’ during search or inspection. Now, the board has issued instructions for officers regarding recovery and payment of tax during Search, Inspection & Investigation.

It is also advised that if any complaint is received against any officer regarding use of force or coercion for payment of tax then the same may be enquired at the earliest and strict action will be taken after enquiry.

Click Here To Read The Full Circular

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