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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Under the CGST Act, 2017, which officer may authorise another officer of central tax in writing to inspect the places of business of a taxable person where there are reasons to believe that the person has suppressed transactions or stock?

A proper officer not below the rank of Joint Commissioner can authorise another central tax officer in writing to inspect business premises, when he has reasons to believe the taxable person suppressed transactions or stock, claimed excess input tax credit, or contravened the Act to evade tax.

  1. AA proper officer not below the rank of Joint CommissionerCorrect
  2. BAny inspector of central tax acting on his own
  3. CA proper officer not below the rank of Superintendent
  4. DOnly the Commissioner of the State tax

Explanation

Section 67(1) empowers a proper officer not below the rank of Joint Commissioner, having reasons to believe suppression of transactions or stock, excess ITC claims or evasion, to authorise in writing another central tax officer to inspect. Lower ranks such as Superintendent cannot issue this authorisation, so that option is wrong.

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