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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

For Section 67 purposes, who may purchase goods or services from a taxable person's business premises to check whether tax invoices or bills of supply are being issued?

A person authorised by the Commissioner, or by an officer the Commissioner has authorised, may make the test purchase. Section 67(12) of the CGST Act provides this to check invoicing, and on return of the goods the taxable person must refund the price after cancelling the earlier invoice or bill.

  1. AAny person authorised by the Commissioner or an officer authorised by himCorrect
  2. BOnly a Joint Commissioner personally
  3. CAny registered person on his own initiative
  4. DOnly the Appellate Authority

Explanation

Section 67(12) lets the Commissioner or an officer authorised by him cause purchase of goods or services by a person authorised by him from the taxable person's premises. On return of the goods, the taxable person must refund the amount after cancelling the invoice issued earlier.

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