Summons under GST – Guidelines

CBIC has issued guidelines for issuance of summons. Some relevant guidelines are-


(i) Summons should indicate if the person summoned is accused/co-accused/witness;

(ii) Summons should not be issued for calling upon statutory documents available on GST Portal;

(iii) Senior management officials such as CMD/MD/CEO/CFO/similar officers should not generally be issued summons in the first instance. They should be summoned when there are clear indications in the investigation of their involvement in the decision making process which led to loss of revenue.



6 views0 comments