GST Tip – 358

On receipt of money from the third party on behalf of the defaulted taxpayer, the concerned office will issue the FORM GST DRC – 14 for the money received.

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GST Tip – 317

As per Rule 139 of the CGST Rules, during Inspection, Search or Seizure, if the officer finds that any of the documents, goods, books or any other thing liable for seizure, the things seized should be issued in FORM GST INS-02 to the taxpayer.