This blog provides a detailed and structured analysis of the powers vested in GST officers under the CGST Act, 2017 covering appointment, jurisdiction, assessment authority, audit mechanisms, and enforcement tools such as inspection, summons, and arrest. It explains how the legal framework ensures a balance between revenue protection and taxpayer rights.

GST Returns & Reconciliations

GST Records

GST Offences & Penalties

GST Audit & Assessment

GST Act

GST Software

GST Updates

The Powers of GST Officers: A Comprehensive Analysis of the Legal Framework for Assessment, Enforcement, and Recovery

Article 265 of the Constitution of India strictly mandates that "No tax shall be levied or collected except by authority of law". This constitutional safeguard acts as a dual prohibition against arbitrary state action: the law must explicitly authorise both the imposition (levy) of a tax and the procedure for its actual recovery (collection). In this framework, the principle that "Payment ≠ Acceptance" acts as a crucial defense for taxpayers against unjust tax collections.

GST Inspection

GST Appeals

GST Payment is Not Acceptance

Every month, hundreds of transactions flow quietly between branches, subsidiaries, holding companies, and affiliates. No arm-twisting. No open-market negotiation. Just an inter-company invoice, sometimes for a token amount, sometimes for nothing at all. This is where GST auditors look first.

Related-party transactions are structurally designed to serve group interests rather than reflect commercial reality. If your business has branches across states, a holding-subsidiary structure, or even an employer-employee relationship involving perquisites, you are already a party to related-party supplies. The question is not whether GST applies. The question is whether you have valued and discharged it correctly.

GST Payments

Related Party Transactions Under GST: Rule 28 Explained

11 FAQs on TDR in Real Estate under GST and in this article, we will cover about TDR supply by the landlord.

GST Supply

11 FAQs on TDR in Real Estate Under GST

Unit Quantity Code (UQC) as per GST Rules, every GST invoice, CDN (Credit note or Debit note) must contain the UQC of the goods or/and services supplied. UQC provides a unit of estimation, for instance.

Unit Quantity Code (UQC) under GST

The Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services and is ultimately paid by the consumer.

Need for GST in India

Understand the interplay between Section 129 & 130 of the CGST Act. Learn when tax detention turns to confiscation based on recent court rulings.

GST Rates

GST Exemptions

GST Composition Scheme

Interplay of Section 129 and Section 130

There was a lack of clarity regarding the GST on Hostel and Accommodation with Food Services. The recent rulings by the AAR offered clarity.

GST on Hostel and Accommodation with Food Services

When the goods are transported by railways, the e-way bill has to be generated by the registered supplier or recipient of goods.

GST E- Way Bill

E-Way Bill For Transportation Of Goods By Railways

GST On Gold will be levied at 3%. However, this GST rate will vary depending on the type of gold, the mode of trade (domestic/imports) and the sectors (unorganised or organised) involved.

GST on Gold | Old Gold GST Rate

GST Return of Time Expired Drugs or Medicines has two options to the wholesaler and the retailer: To treat the returned expired drugs as fresh supply, or To return the expired drugs by issuing a credit note.

GST Procedure On Return of Time Expired Drugs or Medicines

E-Commerce operators under GST can be defined as supplier of goods or services or both, including digital products over digital or electronic network”. In this article, we discuss the applicability of GST on ECOs.

E-Commerce Operators under GST

GSTR-3B cannot be revised. However, CBIC has enabled the ‘RESET’ option for GSTR-3B which means a taxpayer has an option to reset.

How To Reset GSTR-3B?

This strategic guide empowers CFOs and finance leaders to safeguard their rightful tax exemptions against restrictive revenue rulings, leveraging the powerful legal doctrine of beneficial interpretation and landmark Indian Supreme Court precedents.

GST Invoicing

INTERPRETATION SHOULD NOT RESTRICT THE SCOPE

Form GST ADT–01: Notice For Conducting Audit If the authorised officer believes that an audit is necessary for any taxpayer, he/she has the authority to issue a notice.

Form GST ADT–01: Notice For Conducting Audit

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to GST Supply

GST Supply

11 FAQs on TDR in Real Estate Under GST

By: Sakshi Jain, CA LLB

Unit Quantity Code (UQC) under GST

By: Sakshi Jain, CA LLB

Need for GST in India

By: Sakshi Jain, CA LLB

Interplay of Section 129 and Section 130

By: Abhishek Raja Ram

GST on Hostel and Accommodation with Food Services

By: CA Kamal Sakle

E-Way Bill For Transportation Of Goods By Railways

By: Sakshi Jain, CA LLB

GST on Gold | Old Gold GST Rate

By: Sakshi Jain, CA LLB

GST Procedure On Return of Time Expired Drugs or M...

By: CA Kamal Sakle

E-Commerce Operators under GST

By: CA Kamal Sakle

How To Reset GSTR-3B?

By: Sakshi Jain, CA LLB

INTERPRETATION SHOULD NOT RESTRICT THE SCOPE

By: Abhishek Raja Ram

Form GST ADT–01: Notice For Conducting Audit

By: Sakshi Jain, CA LLB

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