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Summoned by GST authorities? Know your duties and rights

Summoned by GST authorities? Know your duties and rights

With passage of time the complexities of GST have only increased and so has the aggression of the tax authorities to recover taxes from the taxpayers. Lately, many companies, their employees and key managerial persons have been receiving summons for some or the other matter. Under GST law, section 70 of the CGST Act, 2017 empowers the GST officers to summon any person to appear before them, if the same is necessary in the course of an inquiry to record statements or produce any documents. Such persons summoned by the GST officers are duty bound to appear before the officers. It is worth noting that the summons and information gathered thereafter is the first step towards proceedings under GST law. Therefore, it becomes imperative for the taxpayers to know how to deal with such summons and be aware of their rights and duties.

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