CBIC tightens GST notices: split by year, prove fraud claims
Summary
Circulars issued on 26 October (including Circular 258) require multi-year GST notices to show the demand year by year, with facts, evidence, legal provisions and the exact tax. Unpaid tax or a mismatch alone no longer justifies invoking fraud or suppression provisions without specific evidence of intent.
Key points
- Orders must give reasons on each of the taxpayer's points
- Registration officers can't ask beyond the prescribed documents, e.g. for co-working spaces
- Payments into SNRR or INR Nostro accounts count for export of services
For Korean companiesIf you receive a GST notice, first check that it shows the tax and grounds year by year; fraud allegations without evidence are open to challenge. Reply on time, point by point.