The Government has empowered GST officials to recover Goods and Services tax without issuing a notice.
This power has been given to the GST officials through a gazette notification and the provisions will come into effect from January 1,2021.
According to the new amendments, if invoice details and outward supply liability don’t match, GST officials need not send a notice. They can recover the said amount without issuing the notice.
The government has added sub section 12 in Section-75 of the CGST Act which gives clarity to self-assessment. This changes and streamlines the process of assessment. If someone submits invoices of Rs 1 crore in GSTR-1 but in GSTR-3B shows only Rs 50,000 as a taxable amount, officers from the GST need not wait to issue notice. They can directly take action to recover the said amount.
To curb the menace of people registering bogus entities in the name of a person who exists only on paper, the amendment of section 83 gives power to the commissioner to recover the amount from the person specified in subsection1(A) of section 122. This gives power to the commissioner to attach the property and bank account of the person who the commissioner finds to be the operator of the bogus entity.