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Guidelines for the conduct of GST investigations in India

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Khaitan & Co

Khaitan & Co

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As India approaches the seventh year of GST, it is evident that the introduction of the new tax regime has been largely successful across various parameters. However, one recurring criticism has been the frequent and aggressive tax investigations, often accompanied by multiple investigations by different authorities on the same or overlapping issues across various states. In this video, Sudipta Bhattacharjee deep dives into the guidelines published by the Central Board of Indirect Taxes and Customs and the Directorate General of Goods & Services Tax Intelligence to streamline GST investigations and facilitate ease of doing business for the taxpayers.

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