Mobile Squad
This notification outlines the guidelines for the Mobile Squad concerning the implementation and enforcement of Goods and Services Tax (GST) across various states. The primary objective is to ensure compliance with GST regulations and facilitate smooth tax administration.
Key Guidelines:
Formation of Mobile Squads:
Each state will establish a dedicated Mobile Squad unit to oversee GST compliance.
Squads will consist of trained GST officers and support staff.
Responsibilities of Mobile Squads:
Conduct regular inspections and audits of businesses to ensure GST compliance.
Monitor movement of goods to prevent tax evasion and ensure proper documentation.
Address grievances and provide assistance to businesses regarding GST-related issues.
Inspection Protocols:
Mobile Squads must carry out inspections in a transparent and fair manner.
Ensure that all inspections are documented, and proper records are maintained.
Provide a detailed report of findings and actions taken during inspections.
Enforcement Actions:
In cases of non-compliance, Mobile Squads are authorized to impose penalties as per GST regulations.
Confiscation of goods and legal action may be taken against serious offenders.
Provide a clear process for businesses to appeal against enforcement actions.
Training and Capacity Building:
Regular training sessions for Mobile Squad members to stay updated with GST laws and enforcement techniques.
Workshops and seminars for businesses to educate them on GST compliance.
Coordination with State Authorities:
Mobile Squads will work in coordination with state GST authorities to ensure seamless implementation.
Share information and best practices to enhance overall GST administration.