We are delighted to share that our Partner, FCA Ishan Tulsian, was invited as a guest speaker at the prestigious 5 CPE Hours GST Conclave Manthan (Series 25), organized by the Views Exchange CPE CA Study Circle of EIRC, ICAI.
The session was held on Friday, April 26, 2024, at the Multipurpose Hall, Aayakar Bhavan, Kolkata, and focused on an essential yet complex topic—“Investigations and Procedural Safeguards under GST.” This interactive session brought together seasoned professionals, tax experts, and Chartered Accountants, fostering valuable discussions on intricate GST investigation procedures.
For those who could not attend the session in person, we are pleased to provide access to the video recording of this insightful technical discussion:
🎥 Watch the Full Session Here:
🔍 Key Topics Covered in the Session
The session provided in-depth discussions on GST investigations and procedural safeguards, covering:
🕵️ Understanding Investigations in GST
- What qualifies as an investigation, and who are the authorities involved?
- Difference between audit, inspection, search, and seizure.
📑 Compliance & Record Maintenance
- Essential documents & records to maintain during investigations.
- How to ensure seamless compliance with GST regulations.
⚖️ Handling Summons Under GST
- CBIC guidelines on summons under Section 70 of the CGST Act.
- Real-life case studies and best practices for responding effectively.
💰 Payments During Investigations – Know Your Rights
- Legal perspectives on voluntary payments—are they truly voluntary?
- Judicial precedents protecting taxpayers from coercive recoveries.
🔄 Parallel Proceedings & Litigation Trends
- How to handle simultaneous investigations by multiple authorities.
- Landmark court rulings shaping GST litigation.
📜 Recent CBIC Guidelines & Updates
- CBIC’s latest directives on GST investigations and attachment of property under Section 83(2) of the CGST Act.
- Practical implications for businesses and tax professionals.
