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GST Tip – 338

If the concerned officer is satisfied with the information furnished for payment of taxes on provisional basis, the officer shall issue order in FORM GST ASMT-04 after the taxable person executes a bond in such form as may be prescribed, and with such surety or security as the proper officer may deem fit, binding the […]

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GST Tip – 321

As per Rule 140 of the CGST Rules, if the goods are not produced before the concerned officer on the date said by the person whose goods are seized, the officer can encash the security provided and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.

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