New provision from Jan 1: GST officials to make surprise recovery visits

Come January and the government is empowered to send its recovery officials to your premises to collect  GST  without notice, if your tax liability shown in the requisite form is less than what invoices, mentioned in the outward supply form, should draw. The relevant provision in the Finance Act, 2021, will come into effect from January 1, 2022, according to a gazette notification issued…