Tax Publishers

Contents

	Book 1--Bogus Purchases/Fake Invoices-Income Tax Aspects
	Part I--Addition Towards Bogus Purchases
1.	Addition on Account of Unexplained Expenditure--Law Regarding
	Applicability of section 69C
	Conditions precedent for applicability of section 69C
	Non-allowability of unexplained expenditure
	Scope of 'unexplained expenditure' in the context of section 69C
	Onus to prove existence of expenditure not explained
	Preference to be given to recorded expenditure
	Expenditure allegedly not where recorded in books
	No addition where no defect in books
	Addition cannot be made on basis of suspicion
	No addition in the absence of any corroborative evidence
	No addition on basis of statements of third party
	Addition on account of purchase of rough diamonds
	Allegedly bogus expenditure
	Year of addition
	Section 69C vis-a-vis section 37(1)
	Extent of addition towards undisclosed purchases
	Purchase from hawala dealers--Genuineness thereof
	Alleged unexplained expenditure on gems and jewellery
	Genuineness of sundry creditors where found doubtful
	Unexplained investment in stock-in-trade detected during survey
	Unexplained expenditure in purchase of materials
	Bogus purchases of machinery and interest on borrowed funds
	Alleged double taxation
	Addition on account of difference in amount payable to creditor as per assessee's books and as per books of creditor
	Expenditure recorded on a date later than on which it was incurred
	Addition to be made in hands of right person
	Addition based on jotting on seized paper
	Only parties from whom those purchases being made, were disputed--Entire purchases cannot be disallowed
	Where assessee could not produce creditors
	Purchases alleged as bogus--Assessee furnished supportive evidences
	Where purchases were genuine but recorded in fictitious names
2.	Addition Towards Bogus Purchases--Principles Regarding
	Prologue
	Where source of purchases not explained
	Where purchases not included in books of account
	Where assessee proved factum of purchases
	Purchases where duly reflected in books of accounts cannot be treated as bogus
	Purchases properly recorded in books
	Where purchases were supported by proper invoices duly reflected in books of account
	Failure to explain one-to-one relationship between alleged purchases and corresponding sales
	Non-service of summons issued under section 131
	Opportunity of cross-examination where not afforded to assessee
	Purchase from hawala dealers--Genuineness thereof
	Genuineness of purchases could not be doubted where supplier provided all details
	Bogus purchases not proved by revenue--Addition on that count deleted
	Addition on the ground of bogus purchases cannot be made where gross profit rate had already been applied
	Default on part of State suppliers not to result in bogus purchases
	Additions to income towards bogus purchases where only secondary evidences were made available by assessee and primary evidence like purchase bills not produced
	Addition to income towards bogus purchases where assessee was engaged into dealings in grey market
	Mere denial under section 133(6) not to affect purchases
	Purchases alleged as bogus--Reasoning, assessee had not furnished bank statement of supplier and notices served by AO under section 133(6) were returned back by the postal authorities but assessee produced bills on which GST was made
	Where there was high volume of transactions, assessee was justified in producing sample purchases vouchers
	Unverified purchases
	Purchases from party accepted as genuine in earlier years
	Where assessee proved genuineness of purchases with documentary evidences --Purchases made through an agent
	Where supplier appeared before assessing officer and admitted that they had sold the goods to the assessee
	Where purchases proved to be genuine
	Assessee failed to prove genuineness of purchases
	Bogus purchases by accommodating entries
	Addition towards bogus purchases only on basis of suspicion
	Addition towards difference in purchase made without any evidence
	Addition only on basis of statement of third party
	Addition only on basis of statement given by third parties to sales tax department
	Where no hearing provided
	Non-appearance of supplier but assessee producing supporting documents
	Where identity of suppliers established
	Where quantitative tally of sales was furnished
	Addition only on basis of information from sales tax department/excise department
	No addition merely because seller declared as hawala dealer
	Assessee failed to prove genuineness of transaction of bogus purchase--Entire amount to be added
	Nature and source of purchase explained by assessee
	No proof that amount returned back to assessee
	Addition on account of allegedly unverifiable purchases
	Where assessee produced all details
	Transactions in question accepted to be genuine in group case of assessee--Same cannot be treated as bogus in assessee's hands
	Treating purchases as bogus where notice not responded to
	No dispute as regards corresponding sales--Assessee engaged in the business of trading of Air handling units, dust collectors and other ancillary labour jobs
	If bogus purchase to be disallowed then corresponding sale also to be disallowed
	Entire purchases treated as bogus without disputing corresponding sales
	Assessee engaged in manufacturing and sale of diamond studded gold jewellery--No dispute as regards corresponding sales
	No dispute as regards corresponding sales--Assessee engaged in trading of ferrous and non-ferrous metals
	No dispute as regards corresponding sales--Gross profit rate of 12.5% to be adopted
	When AO had accepted the sales then he ought to have given the benefit of purchase against the sales
	AO relied upon third party statement without supplying it to assessee--No addition possible
	Assessee furnished sworn affidavit of suppliers and also furnished documentary evidence in the form of purchase bills, sales tax return, income-tax returns of said parties--No addition was justified
	Allegation of reducing profit by obtaining non-genuine bogus purchase bills not proved by revenue
	Where AO made due inquiries but the ITAT deleted addition wrongly
	Where no inquiry made from the suppliers
	Commodity stock trading loss--Treatment of loss as bogus on suspicion basis--Necessary evidences filed by assessee
	Whether the transactions were bogus or not, cannot be a pure question of fact having regard to the evidence on record--Genuineness of transactions
	Where assessee had filed all relevant details like copies of bills, bank statements and delivery challans
	Assessee filed relevant documents, details to prove genuineness of purchases and payments were through banking channel--Addition permissible
	Where assessee furnished ledger accounts, purchase invoice, bank statements, etc.--Addition to be restricted
	Assessee made purchases from grey market--CIT(A) disallowed part of purchases
	Purchases treated as bogus on account of non-production of suppliers before AO
	Assessee already declared profit on account of sales against bogus purchase which was more than GP rate declared by assessee
	AO made addition based on third party statement recorded by Investigation Wing--No opportunity of cross-examination afforded to assessee
	Addition towards bogus purchases only on third party information--Where consumption of material is not doubted
	Addition on presumption that purchase transactions were bogus
	Merely, non-producing the parties in person despite knowing that those parties were identified parties--Addition cannot be made
	Alleged non-genuine purchases vis-a-vis entry operators confirmed having not supplied goods--Matter remanded for cross-verification
	Tentative and provisional figures shown by assessee as per Sales Tax Department in absence of any verification or audit by Sales Tax Department
	Loss claimed by assessee on commodity trading--AO held that transactions were not genuine and in order to show the loss from rice trading activity, it was fabricated loss to avoid taxes
	Where no incriminating material with AO as to bogus purchases--No addition possible
	Entire bogus purchase to be disallowed where assessee failed to prove alleged bogus purchases had either found its way as a part of accounted sales or formed part of closing stock--Assessee-HUF was engaged in business of trading in iron and steel
	Both sales and purchases claimed by assessee were mere book entries--AO made addition in assessee's hands on account of bogus sales only
	Assessee filed complete books of accounts, items-wise stock register and also produced copies of bank statements evidencing payments through banking channels to suppliers--No addition possible
	Where supplier admitted before AO that he did not provide any accommodation entry--No addition permissible
	Addition towards bogus creditors where purchases not verified
	Where suppliers did not respond to notices under section 133(6) but no fault found in assessee's documents
	Restriction of addition, where construction of statute favour the assessee
	Application of NP rate--Assessee indulged in providing bogus accommodation entries
	Purchase not to be disallowed merely because made from sister concern
	No opportunity provided to the assessee to cross-examine parties providing accommodation entries
	Assessee produced bills raised by all parties and in some cases credit notes given by the said parties before AO but failed to produce any evidence to prove that there was physical movement of goods--Addition restricted to gross profit
	Where supplier retracted from his statement later on and assessee placed documentary evidences
	Addition on account of bogus purchases--Assessee failed to appear before AO to substantiate his case
	Loss on purchase and sale of skimmed milk powder and Channa not proved
	Where assessee had made huge cash purchases from traders (other than farmers) under the head 'Milk Purchase Tanki'
	Where purchases of gold would not be proved by AO to be of bogus purchases
	Where assessee filed ledger confirmation and PAN of suppliers
	Bogus purchases--Addition for same amount already made by AO in case of company promoted by assessee
	Where addition towards bogus purchases made by AO after due enquiries
	Purchases made by assessee being not in dispute--Only parties from whom those purchases being made, were disputed
3.	Bogus Purchases--Incidental Issues
	Addition towards commission on bogus purchases
	Benefit of telescoping and bogus purchases
	Purchased sale of gold coin in cash--Benefit of telescoping to be provided to assessee
	Commission income for providing accommodation entries--Case of bogus bill provider
	Bogus cash sales--AO did not doubt purchases made by assessee
	Letter of credit (LC) charges pertaining to alleged bogus purchases claimed as deduction against business income of other business activities
	Deduction under section 80-IA(4)(iii)--Allowability of--Profit of business enhanced by disallowance of bogus purchases and bogus expenses
	Unexplained creditors shown against purchases already subjected to addition under section 69C
	Assessee furnished invoice and sanction letter of bank, and bank certified that payments were made to vendors--Purchase of fixed asset
4.	Bogus Purchases--Addition of Only Profit Element
	Disallowance of only profit element embedded in bogus purchases instead of whole amount of purchases
	Where supplier confirmed transaction and assessee also furnished documentary evidences--Only profit element be added
	Bogus purchases--Only profit element to be added
	Where entire purchases proved to be bogus--Still profit element only to be added
	Assessee failed to prove purchases by documentary evidence--Still profit element only be added
	Estimation of income on account of bogus purchases
	Where sales made by assessee not doubted
	Where sales made by suppliers not doubted
	How gross profit on bogus purchases be determined
	Estimation of profit in arbitrary manner
	Gross profit rate on bogus purchases only can be added
	Where books not rejected--Only profit element can be added
	Purchases from hawala dealers--Only profit element can be added
	Where purchases made from hawala dealers but assessee submitted all the invoices in connection with the said parties and bank statement showing payment to such parties--Addition restricted to 12.5% of bogus purchases
	Assessee beneficiary of hawala entries--Addition restricted to profit element
	Undisclosed purchases--Only profit element be added
	Non-production of suppliers--But only profit element can be added
	Where suppliers cannot be produced still profit element be added
	Rate of profit restricted to 12.5%/5% on bogus purchase
	Restriction of addition to 12.5%
	CIT(A) sustained addition to 25%
	Purchase of diamonds from bogus suppliers where payment made via banking channels
	Alleged bogus purchases, where sales not doubted--Only profit element be added
	Estimation of profits on bogus purchases at 6%
	Sales made out of alleged purchases not being doubted by revenue--Addition restricted to 12.5%
	No dispute as to corresponding sales of tainted purchases-Addition restricted to 12.5%
	Where profit estimated at 9.5%
	Estimation of profits on bogus purchases at 13.7%
	Restriction of disallowance at 6.75%
	Rate of profit embedded in purchases estimated at 8%
	CIT(A) restricted addition made by AO to 3% as against 10%
	CIT(A) restricted the disallowance of purchases to 12.5%
	CIT(A) restricting addition made on account of non-genuine purchases at 12.5%--Assessee was a trader dealing in metal
	CIT(A) restricting the disallowance to 5%
	Where estimation made by CIT(A) appeared to be on higher side
	Addition @ 12.5% for embedded profit in transaction of bogus purchases
	Addition made on account of bogus purchase @3% on value of alleged bogus purchases--Assessee dealing in diamonds
	Assessee failed to discharge burden of establishing genuineness of purchases--Still addition be restricted to 12.5%
	Assessee being beneficiary of Hawala purchases--CIT(A) enhanced addition to 100%
	Assessee engaged in trading in ferrous and non-ferrous metals but assessee failed to provide purchase related documents--Addition restricted to 6%
	Sales being not doubted--Addition restricted 8%
	Purchases from grey market--Only profit element be added
	Restriction of addition on bogus purchases to 10%
	Restriction of addition
	Restriction of disallowance to 2% of total purchase
	AO disallowed an amount being 12.5% of alleged non-genuine purchases --But disallowance restricted to 5%
	Restriction of disallowance to 6% where assessee engaged in trading in rough and polished diamonds
	Where books were audited had produced the stock register and assessee all the payments had been made through banking channels--Restriction of disallowance to be at 20%
	Margin on alleged bogus purchases restricted
	Addition to be restricted to gross profit rate on other genuine purchases
	Where purchases made from hawala dealers but assessee submitted all the invoices in connection with the said parties and bank statement showing payment to such parties--Addition restricted to 12.5% of bogus purchases
	Where notices to suppliers under section 133(6) not responded--Still profit element be added
	Estimation of income on bogus purchases, where sales have not been doubted
	Information received by AO to the effect that assessee made bogus purchases from a party but assessee filed copy of ledger account of the said party in its books of account and also the purchase bills
	Addition on basis of information emanated from Sales-tax Department where there was no dispute as regards corresponding sales
	Addition towards bogus purchases be limited to gross profit margin
	Addition be restricted to gross profit rate on genuine purchases
	Estimation of profit embedded in bogus purchases where notice not responded by suppliers
	Notice to suppliers remain unresponded but sales being not disputed
	AO based on information emanated from Investigation Wing, treated purchases as bogus but no dispute as regards corresponding sales
	Assessee engaged in business of trading in ferrous and non ferrous metals and AO found assessee to be beneficiary of bogus purchases--Rate of profit restricted to 12.5%
	Purchases alleged as bogus on basis of information received from the Sales Tax Department--No dispute as regards corresponding sales
	Estimation of income where sales turnover accepted by AO
	Purchases disallowed only because notice under section 133(6) not responded to
	Alleged bogus purchase but sales being accepted
	No dispute as regards corresponding sales--Assessee-firm engaged in trading and export of gem stones, diamond, rough, etc.
	Where purchase transactions carried out by assessee with suspicious suppliers were evidenced by copies of invoices and payments were through banking channels--Only profit element be added
	Purchases treated as bogus on information emanated from investigation wing --No dispute as regards corresponding sales
	Notice under section 133(6) to suppliers returned unserved--Profit element be added--Where sales were accepted
	Only profit element to be added--Alleged bogus purchases
	Rate of margin on suspicious purchases
	Assessee-company was engaged in business of manufacturing and dealing in watches--Sales being not doubted
	Where existence of suppliers was not proved--Still addition be restricted
	Assessee engaged in business of diamonds--Assessee maintaining books of account and day to day stock register--Entire amount cannot be disallowed
	Where sales turnover was not in doubt and assessee was in possession of primary purchase documents--Only profit element to be added
	Assessee failed to produce bills/vouchers--Disallowance restricted because sales were not doubted
	Sales turnover not in doubt--Assessee was engaged as retailer of ferrous and non-ferrous metal
	Tribunal restricted the estimation of income to 4% bogus purchases
	Unverifiable purchases--Only profit element be added
	Assessee was engaged in business of dealing in laptop and its accessories --Sales being not doubted
	Assessee-firm engaged in business of government washing processing and stitching--No dispute as regards corresponding sales
	No dispute as regards corresponding sales--Addition restricted to gross profit on genuine purchases
	Purchases made from the non-existent vendors--Addition restricted
	Purchases alleged as bogus--AO had not doubted records, details and evidences i.e., purchases made by assessee, consumption, sales and stock reconciliations furnished by assessee
	Estimation of profit on the bogus purchases--Where supplier not available
	Assessee had taken accommodation entries of sales shown for Rs. 12,24,86,657 to earn unaccounted profit--Addition restricted to gross profit
	Where AO nowhere disputed purchases made and sales disclosed--Disallowance to be restricted
	Assessee was found to be beneficiary of providers of bogus purchase bills --AO taxed entire purchases
	No dispute as regards corresponding sales--Assessee being a trader suffered loss in trading activities
	Assessee engaged in trading of diamond and sales not being doubted
5.	Bogus Purchases and Addition Under Section 41(1)
	Chargeability of benefit obtained on remission or cessation of trading liability
	Remission or cessation of liability by way of unilateral act of parties also taxable
	Conditions precedent for applicability of provisions of section 41(1)
	What section 41(1) does not envisage
	Meaning and scope of remission or cessation of liability
	Amount written back to profit and loss account
	Non-subsisting liabilities of bogus creditors
	Addition of liability towards sundry creditors treated as bogus--Corresponding material purchases claim stood allowed by AO
	Where not even a single creditor has informed the assessing officer that the liability has been ceased/remitted
	Once purchases have been accepted the same amount cannot be added under section 41(1) in absence of cessation of liability
	Unexplained creditors--Assessee had shown that payment have been made through banking channels
	Liabilities towards bogus purchases discharged in succeeding years
6.	Disallowance of Cash Payments and Bogus Purchases
	Disallowance under section 40A(3)
	Subsequent disallowance due to violation of section 40A(3) in a year other than the year of allowance of deduction of expenses
	No disallowance even if payment made in cash exceeds Rs. 10,000
	Does several payments made in a day to same person hit by section 40A(3)
	Provisions illustrated
	Crossed cheque versus account payee cheque
	Protection to payers making payment by way of crossed cheque, etc.
	Section 40A(3) calls for strict compliance
	When section 40A(3) applies
	How section 40A(3) be applied
	Section 40A(3) to be interpreted keeping in view its objects
	No cash payment exceeding Rs. 20,000 on any single day to any single person and genuineness of payments not in dispute
	None of cash payment in a day exceeded threshold limit of Rs. 20,000
	Payment made by banker's cheques, pay order and call deposit receipt--Not hit by section 40A(3)
	Extent of disallowance under section 40A(3)
	Limiting of addition by applying profit element where genuineness of purchases are not doubted
	No proof that payment in cash exceeded specified limit
7.	Rejection of Accounts and Bogus Purchases
	Circumstances calling for rejection of accounts
	True profits reflected from accounts of the assessee--No rejection permissible
	Duty of revenue while rejecting books of accounts
	Books cannot be rejected without pointing out defect
	No discrepancy in books of account pointed out--Books cannot be rejected
	Books cannot be rejected on flimsy grounds
	When rejection of accounts be justified
	Clear-cut finding to be recorded for rejection of accounts
	Rejection of accounts to be on proper grounds
	Opportunity of being heard be provided
	Non-maintenance of stock records and rejection of books
	--Assessee not maintaining day to day stock register, closing stock inventory and sales were not vouched--Rejection justified
	--Accounting method rightly rejected where assessee did not produce stock records
	--Rejection justified where relevant documents not produced to verify closing stock
	--Non-production of stock register may lead rejection
	--Stock register not maintained--Assessee engaged in printing of lottery tickets
	--Assessee allegedly not having maintained quantitative stock details--No addition be made on estimate basis
	--Non-maintenance of quantitative records--Whether substantial question of law arose
	--Deficiencies in stock records--No suppression of sale outside books
	--Non-maintenance of day-to-day stock register--Effect of
	--Non-maintenance of stock register and quantitative details
	--Irregularity in maintaining books of account and non-maintenance of stock register
	--Stock register not maintained but ledger account showing details of stock
	--Mere non-maintenance of stock register not to result in rejection of account
	--Non-maintenance of stock register and closing stock adopted without any supporting document--Rejection justified
	--Stock hypothecated to bank but higher value declared--Rejection of books not justified
	Rejection of accounts--When held to be justified?
	Rejection of accounts--When held not justified?
	Bogus purchases and rejection of books
	Bogus purchases introduced by manufacturer of by-product--Addition justified
	Additions for bogus purchases cannot be made where all details about suppliers was furnished by assessee
	Low G.P. rate and defects in books of account--Books rightly rejected
	Information from Police Department as to bogus purchases not indicating name of assessee
	Assessee failed to discharge the onus to establish the genuineness of transactions
	Where there was only paper transactions during the year--Books were rightly rejected
	AO made addition by estimating profit on account of circular transaction
	Rejection of books of account on ground of bogus purchases
	AO did not reject books of account and also did not comment on genuineness of sales
8.	Duty of Assessee as to Proving Genuineness of Purchases
9.	Specimen Reply As to Alleged Bogus Purchases
	Part II--Search, Survey and Bogus Purchases
10.	Search Assessments and Bogus Purchases [Where Search Took Place Prior to 1-4-2021]
	Relevant provisions
	Scope of assessment under section 153A
	Addition to be based upon incriminating material found during search--Views of High Courts/ITAT Special Bench
	Past assessment cannot be disturbed where no incriminating documents or material found during search
	Where no incriminating material found to sustain statement made under 132(4)
	Where no incriminating material belonging to assessee found, no action under section 153C can be taken
	No incriminating material found during search, concluded assessments cannot be disturbed
	Decision in case of CIT & Anr. v. Kabul Chawla & Anr. 2015 TaxPub(DT) 3486 (Del-HC)
	Revenue not to get second opportunity
	Detection or the existence of incriminating material is a must for disturbing the assessment already made
	Object of section 153A only to assess undisclosed income
	Once notice is issued under section 153A all assessment get reopened--The contrary view
	Facts of the case in PR. CIT (Central) v. M/s. Delhi International Airport Pvt. Ltd., M/s. GMR Hyderabad International Airport Pvt. Ltd. 2022 TaxPub(DT) 6669 (Del-HC)
	No incriminating material found during search regarding bogus purchase--Unabated assessment cannot be disturbed
	Summing up
11.	Survey and Bogus Purchases
	A. POWER OF SURVEY [SECTION 133A]
	Places which can be surveyed
	Duties of persons available during survey
	Authorities eligible for conducting survey
	Power of Survey--Notified Income Tax Authority
	Requirement as to prior permission
	Timings for conducting surveys
	Powers of Inspector of Income Tax
	Powers to be exercised during survey, other than for TDS TCS purposes
	Meaning of "proceeding"
	Powers regarding impounding and retaining of books of accounts and other documents
	No power as to remove cash, stock and other valuable articles
	Power regarding survey at the time of functions and ceremonies
	No survey on third parties premises
	Tax not to be recovered during survey proceedings
	Authorities not supposed to force the person being surveyed to confess undisclosed income
	Availability of presumption under section 292C
	Exercise of power given under section 131(1) by surveying authorities
	Conversion of survey into search
	Differences between survey and search
	Evidentiary value of statement recorded under section 133A(3)(i)
	Impact of retraction of statement
	Addition on the basis of loose papers impounded
	Addition on account of excess stock
	Applicability of section 68, 69A, etc. in case of survey
	Excess stock to be assessed as business income
	Addition on account of unaccounted sales--No material evidence for unaccounted purchases for effecting unaccounted sales
	B. ASSESSMENT PROCEDURE IN CASE OF SURVEY CONDUCTED ON OR AFTER 1-4-2021
	Applicability of section 147 in case of survey
12.	Purchases Made But Bills Not Received--Impact of Survey
	Issue
	Opinion
13.	Income Surrendered in Survey--Head of Income Applicable
	Income referred to in sections 68, 69, 69A, 69B, 69C and 69D to be taxed at flat rate of 60 per cent
	Income, except cash, surrendered during survey may be treated as business income
	Decision in Fakir Mohmed Haji Hasan v. CIT 2001 TaxPub(DT) 0551 (Guj-HC) : (2001) 247 ITR 0290 (Guj) : (2001) 165 CTR (Guj) 0111 : (2002) 120 Taxman 0011 (Guj)
	Decision in Fakir Mohmed Haji Hasan v. CIT 2001 TaxPub(DT) 0551 (Guj-HC) : (2001) 247 ITR 0290 (Guj) explained
	Income Surrendered in survey--Head of income applicable to surrendered income
	Excess stock found during survey surrendered as business income--Applicability of section 115BBE
	Summing up
	Part III--Incidental Issues to Bogus Purchases--Reassessment and Revision
14.	Bogus Purchases and Reassessment
	Power to assess or reassess
	Power to assess any other income also
	Reassessment subject to provisions of section 148 to section 153
	Condition precedent for assuming jurisdiction under section 147
	Conditions for reopening as per section 147 are jurisdictional fact and must be satisfied before issuance of notice under section 148
	Steps to be followed for assuming jurisdiction under section 147
	Prior approval of higher authorities in search, survey or requisition cases
	Substituted section 147 vis-a-vis erstwhile section 147
	Nature and purpose of provisions under section 147
	Words 'such income' refer to escaped income which is chargeable to tax
	Definite finding that income chargeable to tax has escaped assessment--Whether a necessity at stage of issuance of notice
	Invoking new section 147 in different situations
	Assessing officer to identify year of reassessment
	Jurisdiction when can validly be assumed
	Reopening on bogus purchases
	Reopening on information from investigation wing as to assessee having received accommodation entries of alleged bogus purchases
	Reopening based on investigation report--Assessee pleaded no conclusive proof as to tax escapement
	Where transaction itself on the basis of the subsequent information was found to be a bogus transactions
	Independent application of mind by AO to information emanated from Investigation Wing
	Reopening based on information emanated from VAT Department--No independent application of mind by AO
	Reopening based on reasons recorded in another cases--No independent application of mind by AO
	Reopening based on information emanated from investigation Wing--Non-application of mind by AO
	Information received from Investigation Wing of Department that certain income chargeable to tax had escaped assessment
	Reopening based on third party information--Non-application of mind by AO
	Reopening on basis of allegation of bogus purchases but assessee pleading that he made sales instead
	Assessee pleaded that AO reopened case of assessee on the basis of third party information without live-link between reasons recorded qua the assessee
	Purchases alleged as bogus based on investigation report--No indepen-dent investigation by AO and no dispute as regards corresponding sales
	Reopening based on information received by AO from CIB--No independent application of mind by AO
	Issuance of notice solely relying on investigation report--No independent application of mind by AO
	Reopening based on investigation report--Assessee pleaded that there was no specific information about the accommodation entry availed of by assessee
	AO received information after scrutiny assessment that assessee was beneficiary of bogus entries
	AO not having mechanically relied on the third party information and proceedings being initiated after verification and inquiry
	Entire purchase cannot be brought to tax
	Reopening based on investigation report--Bogus purchases--No tangible material found to form an opinion that income chargeable to tax had escaped assessment
	Restriction of disallowance
	Reopening based on Investigation Report--Reason to believe--Bogus purchase --Assessee argued that reasons recorded by AO were not in accordance with the scheme of section 147
	Unrecorded purchases and reassessment
	Where no bills produced by assessee
15.	Conducting Inquiry and Providing Opportunity of Hearing before Issuance of Show-Cause Notice under Section 148
	Recording of reason and supply thereof--Now embedded in section 148A
	Procedure before issuing notice for reassessment under section 148
	Procedure under section 148A--When applicable
	Where no need to follow procedure as per section 148A
	Specified authority for purpose of section 148A
	Steps to be taken before issuance of notice under section 148
	Whether charge of escapement of income in notice under section 148A is mandatory
	Procedure for invoking reassessment jurisdiction--In nutshell
	Relevance of proceedings under section 148A
	Existence of information necessary for issuance of notice under section 148A
	When notice under section 148A can be issued
	Inquiries that may be conducted under section 148A(a)
	Scope of enquiry under section 148A(a)
	Enquiry in respect of Explanation 1(ii) of section 148
	Limitation on inquiry
	Scope of approval
	Requirement of putting up all material before specified authority
	Issuance of show cause notice (SCN) under section 148A(b)
	Opportunity of hearing to assessee
	Requirement as to separate SCN for each assessment year involved
	Show cause notices--Pre-conditions as to
	All relied upon document to be attached
	Use of materials against the assessee
	Show-cause notice to be specific
	What shall be contents of show cause notice
	Consideration of assessee's reply and passing of order
	Passing of order under section 148A(d)
	Assessing officer to consider material on record
	Section 148A and survey cases
16.	New Scheme of Section 148A and Judgments of High Courts
	New scheme of reassessment explained
	New scheme of reassessment explained in Divya Capital One (P) Ltd. v. Asstt. CIT & Anr. 2022 TaxPub(DT) 3427 (Del-HC)
	Delhi High Court judgment in Fena (P) Ltd. v. ACIT & Anr. 2022 TaxPub(DT) 3444 (Del-HC)
	Where partnership stood dissolved but bank account contained details of firm --Transaction in bank duly reflected in proprietorship firm formed pursuant to dissolution
	Where statutory period of seven days not given
	Where assessee does not object to period provided being less than seven days
	Change in allegation in notice under section 148A(b) and order under section 148A(d)
	Undue haste in passing the order under section 148A(d) and cost also imposed on AO
	Adequate time limit to be provided
	Decision of Delhi High Court in First Solar Power India (P) Ltd. v. Asstt. CIT & Anr. 2022 TaxPub(DT) 3720 (Del-HC)
	--Information culled out from assessee's records without mentioning as to what is wrong in these transactions--Cannot be ground to reopen
	--Reply of assessee to be considered
	Reply of assessee to be considered
	On facts, case was not perfect to be reopened but still notice issued--Action initiated against assessing officer
	Change in stand from allegation of bogus purchase to bogus sales
	Relied upon material not provided to assessee
	Adjournment as prayed for not granted
	Assessing officer to consider material on record
	Decision to issue notice under section 148 cannot be called in question in writ
	Assessee pleaded that AO without application of mind, without considering the material placed on record and reply, mechanically passed the order under section 148A
	Reopening based on investigation report--Assessee pleaded that there was no specific information about the accommodation entry availed of by assessee
	Order under section 148A(d) passed on conjectures and surmises
	Where last date to reply fell on public holiday
17.	Notice under Section 148
	Service of notice before making reassessment
	Conditions precedent for issuance of notice
	No need for prior approval from specified authority where order under section 148A has been passed with such prior approval
	Information when can be said to be suggestive of escapement
	Deemed information in possession
	Scope of deemed information
	Notice when cannot be issued after three years under new law
	Steps to be taken for issuance of notice under section 148
	Conditions precedent for issue and service of notice under section 148
	Whether it is necessary to attach reasons with notice why procedure under section 148A has not been followed
	Distinction between Explanation 1 and Explanation 2 to section 148
	Return not filed within time specified in notice--Effect of
18.	Information as Basis for Reopening
	When notice under section 148 can be issued
	Information when can be said to be suggestive of escapement
	Some instances of information that can be obtained through RMS
	Risk management strategies
	How information will be flagged
	What constitutes information
	Information from ITS system of department cannot solely be ground for reopening
	Reopening based on incorrect information--Non-application of mind by authorities
	No application of mind by AO to information forming basis for reopening
	Concluding remarks
19.	Time Limit for Reopening of Assessment
	Related provisions
	Provisions in brief
	Conditions for invoking section 149(1)(a)
	Conditions for invoking section 149(1)(b)
	Interplay between section 149(1)(a) and 149(1)(b)
	Conditions for issuance of notice under section 149(1A)
	Amendments by Finance Bill, 2023
	Extended Time limit under new section 149--Whether available for past years
	What constitutes asset for the purposes of section 149(1)(b)
	Notices which can be issued in search cases
	--Notice under section 148 and effect of proviso (Normal cases plus survey cases)
	--Notice under section 148 and effect of proviso (Person searched and other person except where income represented in form of asset, etc. is or likely not to exceed Rs. 50 lakhs)
	--Notice under section 148 and effect of proviso (Person searched and other person where income represented in form of asset,etc. is or likely to exceed Rs. 50 lakhs)
	No notice under section 148 where search conducted upto 31-3-2021
	Exclusion of certain time limits
	Requirement as to issuance of notice for each assessment year where escaped income referred to in section 149(1)(b) pertains to more than one previous year
	Non-applicability of time limit provided under section 149 where assessment is in pursuance of an appeal order
	Time limit for issuance of notice under section 148 effective from 1-4-2021--At a glance
	Instances where reassessment cannot be made after three years even if there is escapement of income
	Time limit for issuance of notice as existed upto 31-3-2021
	Applicability of section 149(1) and effect of first proviso to section 149(1)
	Where alleged escaped income does not exceed Rs. 50,00,000 and time limit for reopening
20.	Procedure for Reassessment Where Search or Requisition Initiated on or after 1-4-2021
	Search undertaken on or after 1-4-2021 and assessment procedure
	Procedure for assessment under section 147
	No requirement to follow proceedings provided under section 148A in search and requisition cases
	Concept of deemed information in search and requisition cases
	Issuance of notice under section 148
	Issues regarding notice under section 148 in search cases
	Search initiated on or before 31-3-2021
	Reopening of all assessment years not required
	Issues likely to arise
	Provisions of section 148A not to be applied
	Reopening where income escaping assessment is represented by any asset, expenditure, entry, etc.
	Jurisdiction over other than searched person
	Whether proposition that incriminating material must be found as a result of search is a must under new law also
	Search cases and scope of reassessment
	Prior approval for assessment, reassessment or recomputation in search, requisition and survey cases
	Search assessment under section 153A vis-a-vis under new procedure
	Salient features of new procedure for search assessment
21.	Reassessment Procedure in Case of Survey Conducted on or after 1-4-2021
	Applicability of section 147 in case of survey
	Issuance of show cause notice under section 148A before issuance of notice for reassessment under section 148
	Issuance of notice
	Prior approval for assessment, reassessment or recomputation in search, requisition and survey cases
	Information when can be said to suggestive of escapement
	Requirement as to incriminating material for issuance of notice under section 148 in survey cases
	Deemed 'information' in possession in case of survey
	Survey cases and reassessment
22.	Revision and Bogus Purchases
	Revision of an order passed by the assessing officer
	Under what circumstances, order passed by assessing officer can be revised under section 263
	Orders that can be revised under section 263
	Pre-requisites for exercising power of revision under section 263
	Commissioner to point out the exact error in the order to be revised, while providing opportunity to assessee
	Intimation under section 143(1)(a) cannot be revised under section 263
	Invocation of jurisdiction on the basis of audit objection
	Faceless revision
	Faceless effect of orders
	Meaning of 'record' for the purposes of section 263
	Order passed by the assessing officer deemed to be erroneous in so far as it is prejudicial to the interest of the revenue
	Order passed by assessing officer which is not erroneous but is prejudicial to the assessee cannot be revised under section 263
	Assessment order passed in accordance with the guidelines issued by the CBDT cannot be said to be erroneous
	Commissioner need not to state the manner in which he considered that order of AO was erroneous and prejudicial to revenue and the basis of such conclusion
	Failure to initiate penalty proceeding at the time of passing of assessment order does not render the order erroneous
	Order passed by AO cannot be said to be erroneous where he adopts one possible view out of two
	Revision under section 263 is not permissible where AO takes one of the possible views
	Order which is not prejudicial to interest of revenue cannot be revised under section 263
	Action under section 263 cannot be taken where assessing officer made proper enquiries
	Order passed by the AO cannot be be said to erroneous where he passed an order after considering the relevant facts and provisions of law
	Where only one item in the assessment order is found prejudicial to the interest of revenue
	Order erroneous where the AO did not apply the correct law
	Revision proceeding initiated only on the basis of audit objection not sustainable
	Lack of proper enquiry render order passed by assessing officer erroneous
	Order passed by the assessing officer getting reopened, not erroneous
	Where assessing officer has followed order of higher appellate authorities
	Assessing officer's order passed after necessary enquiry--Whether erroneous and prejudicial order
	Failure to make elaborate discussion in the assessment order would not render the order erroneous
	CIT asking AO for further enquiry and de novo assessment
	Where AO had taken a judicial view
	Invocation of jurisdiction for expending the jurisdiction of AO to examine issues beyond the scope of limited scrutiny
	Assessing officer took a possible view
	No lack of enquiry on AO's part
	Estimation of additional profit at the rate of 11.27% towards bogus purchases by AO--Addition of amount of difference between gross profit rate on genuine purchase and on hawala purchase
	Possible view taken by AO on account of bogus purchases
	AO took plausible view and added only 20% of bogus purchases
	Adequate enquiries carried by AO as to issue of bogus purchases
	Where AO added only 8% of turnover but PCIT alleged that 100% of purchases be added
	Disputed issue as to bogus purchases has been examined in detail in assessment proceedings--Reasonable view taken by AO and treated 12.5% of purchases as issue
	Where AO examined issue of bogus purchases and added 2.82% of the total purchases but CIT directed AO to consider the addition @ 12.5% of the bogus purchases
	Kind of orders that can be passed under section 263
	Procedure required to be followed
	Necessity of granting opportunity of being heard
	Commissioner not providing opportunity of hearing to assessee--Validity of revision
	Necessary to record satisfaction before issuance of the show-cause notice
	CIT cannot give direction to the assessing officer to complete the assessment following a particular procedure
	Jurisdiction to revise an assessment order which was made subject matter of appeal before Commissioner (Appeals)
	Invocation of jurisdiction--Appeal pending before CIT(A)
	Invocation of jurisdiction in respect of issue decided in-appeal by CIT(A)
	Commissioner to record basis on which he deems that order passed AO is erroneous and prejudicial to the interest of the revenue
	Commissioner cannot initiate proceeding under section 263 merely on the ground that the enquiry conducted by the assessing officer was inadequate
	Revision on the basis of fresh facts or any subsequent event
	Powers under section 263 cannot be used for directing a re-verification
	While making fresh assessment in pursuance of revisional order under section 263, the assessing officer is not entitled to examine the items which did not form part of revisional proceedings
	Lack of natural justice on part of PCIT
	Time-limit for exercise of power of revision
	When time limit of two years for passing of revisional order would not apply
	Limitation where reassessment order is sought to be revised
	Limitation where original assessment order is rectified under section 154
	Initial order passed under section 143(3)--Fresh order passed on directions of CIT(A)--Reckoning of limitation period
	Bar of limitation--Issue pertained to original assessment and not the reopened assessment
	Remedy available to assessee against order passed by Principal Commissioner or Commissioner under section 263
	Consequential validity of assessment order
	Invocation of second time revisional jurisdiction
	Assessment order being void ab initio treated as erroneous by CIT
	Part IV--Tax Consequences of Addition Towards Bogus Purchases as Income From Undisclosed Sources
23.	Taxation at Special Rate under Section 115BBE
	Section 115BBE as currently applicable
	Impact of introducing section 115BBE
	Substitution of sub-section (1) by Taxation Laws (Second Amendment) Act, 2016 to provide higher rate of tax
	Effective tax rate under section 115BBE
	Clarification regarding set off of losses against deemed undisclosed income
	Amendment denying set-off of losses whether applicable prospectively or retrospectively
	Applicability of enhanced rate of 60 per cent
	Levy of penalty under section 271AAC
	Applicability of section 115BBE to all assessees
	Provision under section 115BBE whether compensatory in nature
	Applicability of provision without any threshold
	Assessee eligible to reflect deemed income even in a belated or revised return
	Income chargeable under section 115BBE required to be reported in ITR as income from other sources
	Assessee need not to include income likely to be deemed under sections 68 to 69D
	Section 115BBE not to be applied by invoking rectification provision under section 154
	Allowability of set-off of unabsorbed depreciation
	Set off of business loss out of unexplained income
	Set-off of share trading business loss against cash credit
	No set off of losses consequent to search, requisition and survey
	Section 115BBE(2) vis-a-vis section 79A
24.	Unexplained Income Liable to Taxation under Section 115BBE--Nature and Instances
	Applicability of deeming provision under sections 68 to 69D where nature and sources of income remains unexplained
	Disclosure of income subsequently whether can escape from rigour of section 115BBE
	Addition justified where deposit not satisfactorily explained
	Certain credits, investment or expenditure that commonly come on radar of Department for invoking provision contained under section 115BBE
	Applicability of section 115BBE--Certain decisive factors
25.	Surrender of Income in Search or Survey and Applicability of Section 115BBE
	Background
	Detection of undisclosed income one of the objective of survey
	Surrender of income during course of survey
	No addition can be made without corroborative evidence
	Clarification by CBDT regarding confession as to additional income
	Applicability of section 115BBE where income voluntarily offered during search or survey
	Set-off of business loss against surrendered income
	Applicability of section 68 to 69C in respect of income surrendered
	Source of income where not explained
	Invocation of higher rate of taxation under section 115BBE
	Mere surrender where not made sole basis for addition
	Surrender where made to buy peace of mind
	Concluding position
26.	Non-Applicability of Section 115BBE Where Income Classified as Business Income
	Non-applicability of section 115BBE in case of surrender of income having business receipt
	Surrender on account of excess stock or cash vis-a-vis applicability of section 115BBE
	Excess stock found during search taxable as business income and not as unexplained investment if such stock is not separately identifiable
27.	Penalty when Leviable under Section 271AAC
	Levy of penalty under section 271AAC in respect of income referred to in sections 68 to 69D
	Amount of penalty
	Overriding provision
	Authority empowered to levy penalty under section 271AAC
	No penalty where undisclosed income included in return and tax under section 115BBE paid
	No penalty to be levied under section 270A in respect of undisclosed income
	Applicability of sections 274 and 275
	Total outgo in respect of undisclosed income after giving effect of section 271AAC
	Penalty under section 271AAB vis-a-vis penalty under section 271AAC
	Part V--Penalty for Bogus Purchase
28.	Provisions Regarding Penalty on Bogus Purchases
	Introduction
	Why section 271AAD
	When penalty under section 271AAD leviable
	Person--Meaning of
	Nature of section 271AAD
	Who can levy penalty
	Who is assessing officer for the purposes of section 271AAD
	Amount of penalty
	Quantum of penalty
	Penalty on any other person
	False entry
	Omission of entry
	Issues on amount of penalty
	Provisions illustrated
	Undisclosed income vis-a-vis penalty under section 271AAD
	Illustration showing cumulative impact of section 115BBE, 271AAC, 271AAB(1A) and 271AAD
29.	Without Prejudice to Any Other Provisions of this Act--Meaning of
	Without prejudice to any other provisions of this Act--Scope of expression
	Scope of above expression in the context of section 271AAD
	Simultaneous penalty under section 270A and section 271AAD--Whether leviable
30.	Penalty for False Entry, etc. in Books of Accounts--Retrospectively of Provisions
	Date effective from
	Can penalty be imposed with retrospective effect
31.	Application of Doctrine of Double Jeopardy
	Doctrine of double jeopardy
	Doctrine of double jeopardy--Whether applies to Income Tax Proceedings
	Penalty under other section not barred even if it is levied for bogus purchases under section 271AAD
	Penalty and prosecutions both are leviable simultaneously
32.	Any Proceeding Under the Act--Scope of
33.	Proceedings Against Any Other Person or of Any Other Year--Effect of
34.	Scope of Explanation to Section 271AAD
	Scope of explanation to section 271AAD which seeks to explain 'false entry' is limited to fake invoice or not
	Omission of entry which is relevant for computation of total income of such person to evade tax liability--Scope of
	The persons covered in section 271AAD(2)
	The persons covered in section 271AAD(2)
	Who is assessing officer
35.	Maintenance of Books of Accounts--Whether Pre-Condition for Levy of Penalty Under Section 271AAD
	Maintenance of books--A pre-condition to levy of penalty under section 271AAD
	Books of accounts--Meaning of
	Situation 1 : Maintenance of books of accounts required but books not maintained
	Situation 2 : Assessee opting for presumptive taxation scheme
	Situation 3 : Fake invoices found but not entered in books of accounts.
	Situation 4 : Entry operators
	Rejection of books
36.	Other Issues
	Whether levy of penalty under section 271AAD discretionary
	Burden of proof
	No reasonable cause
	Penalty under section 271AAD whether can be waived on ground of reasonable cause
	Procedure
	Whether section exceeding its stated objective
	Appealability of order under section 271AAD
	Simultaneous penalty under section 270A and section 271AAD
	Important points relating to section 271AAD
	Part VI--Other Penalties and Bogus Puchases
37.	Penalty under Section 270A for Underreporting and Misreporting of Income
	Penalty for underreporting and misreporting of income
	Penalty, when can be levied under section 270A
	Penalty neither automatic nor mandatory
	Authorities empowered to impose penalty under section 270A
	Person on whom penalty under section 270A is imposable
	Amount of penalty
	Order of penalty
38.	Underreporting of Income--Statutory Position and Instances
	Relevance of underreported income
	Instances of underreported income
	Circumstances when income would not be considered as underreported
	No underreporting of income where explanation regarding thereto is bona fide
	Addition on estimate basis not to constitute underreported income where accounts are correct and complete
	No underreporting in case of difference between addition or disallowance made by assessee and by assessing officer
	No underreporting where addition made in conformity with the arms length price in an international transaction
	Underreporting of income vis-a-vis undisclosed income in search cases as referred to in section 271AAB
	Identification of different situations vis-a-vis underreporting of income
	Where false claim of purchases was made
	Where addition was made on the basis of alleged unaccounted sales
	Allegation of bogus purchases, however, summons was not issued by assessing officer to suppliers
	Penalty imposition where assessee is covered by sections 44AE or 44AF
	When supplier in his sworn assessment admitted of having made no sales to assessee
	No penalty in case of alleged bogus purchases and summons not issued by AO to suppliers
	No penalty where parties to whom purchase made, not traceable
	Bogus purchases amount to concealment
	Context with section 270A
	Necessary ingredients for levying penalty
39.	Misreporting of Income--Statutory Position and Instances
	Relevance of misreporting of income
	Cases of misreporting of income
	Misrepresentation or suppression of facts
	Failure to record investment in the books of accounts
	Expenditure claimed but not substantiated by any evidence
	Recording of any false entry in books of account
	Failure to record any receipt which is in nature of income
40.	Computation of Underreported Income
	Method of computation of underreported income
	Where return is furnished and income is assessed for the first time
	Where no return has been furnished and income is assessed for the first time
	Where income is not assessed for the first time
	Where underreporting arises out of determination of income under section 115JB/115JC
	Where loss is reduced or converted into income as a result of assessment or reassessment
	Tabular presentation of determination of underreported income under different situations
41.	Computation of Tax Payable on Underreported Income and Penalty Leviable under Section 270A
	Quantum of penalty leviable under section 270A
	No discretion as to determination of quantum of penalty
	Computation of tax payable in respect of underreported income
	Illustrations showing computation of tax payable on underreported income and penalty under section 270A
42.	Determination of Underreported Income Where Source of Receipt Related to Earlier Years
	Penalty under section 270A where underreported income covered by addition made in earlier years
	Manner of computing underreported income in case of intangible addition
	Illustration clarifying leviability of penalty under section 270A where underreported income is claimed to be covered by additions made in earlier years
	Treatment of earlier years additions under section 271(1)
	Objectives of Explanation 2 to section 271(1)
	Nature of Explanations 2 to section 271(1)
	Effect of Explanation 2
	Limitation vis-a-vis application of Explanation 2
	Applicability of Explanation 2 to section 271(1)
	Illustration showing applicability of Explanation 2
43.	No Penalty under Section 270A in Case of Bona Fide Explanation
	No underreporting of income where assessee offers bona fide explanation and substantiates the same
	Conditions to be fulfilled for availing of benefit of the clause (a) of section 270A(6)
	Burden of proof on assessee
	Provision contained in section 270A(6)(a) vis-a-vis Explanation 1 to section 271(1)
	Text of Explanation 1 to section 271(1)
	No penalty in case of bona fide explanation
	Cases where assessee's explanation held to be bona fide
	Ingredients relevant for deciding regarding assessee's bona fides
	No penalty where assessee discharged its onus
	Penalty to be levied in the absence of bona fide explanation
	Penalty imposed without offering opportunity to assessee--Not justified
	Benefit of doubt in proceedings to be given to assessee
	Disclosure of income in notes to accounts instead of profit and loss account
	Passing of penalty order without accepting or rejecting assessees explanation--Effect of
	Material collected at the time of assessment cannot be ignored
	Finding recorded in quantum proceedings cannot be ignored
	Levy of penalty on minor for omission by guardian or representative
	Failure to substantiate the explanation offered and also failure to prove that such explanation is bona fide [Part (B) of Explanation 1, corresponding to section 270A(6)(a)]
	Burden to prove on assessee as per Explanation 1 also
	Applicability of Explanation 1 where debatable entry was reversed by assessee as desired by assessing officer
	Assessee where failed to rebut presumption by offering bona fide explanation
	Concealment penalty invoking Explanation 1--When not leviable?
44.	Determination of Underreported Income on the Basis of Estimate
	Addition to income on estimate basis and underreporting of income
	Conditions to be fulfilled for avoiding penalty where addition is on estimate basis
	Avoidance of penalty where accounts are correct and complete--Practical instances
	Burden upon revenue to prove that account are not correct
	Accounting method cannot be rejected where correct income was deducible
	Books of account cannot be rejected on presumption
	Avoiding of penalty where assessee on his own estimated lower amount of addition or disallowance
	No penalty leviable where additions are based on estimated profit by applying higher rate
	No penalty to be levied where addition or disallowance was merely on the basis of estimate and without any supporting evidence
	Revenue has to prove ingredients of concealment (misreporting in current context)
	Penalty not leviable for want of positive evidence where there were different estimates by different authorities
	No penalty where additions made to income got deleted
	Concealment in case of estimation of income after rejecting books of account
	No challenge to addition does not amount to admission of concealment
	Bona fides of assessee if disapproved, penalty may be leviable
	High Court can go behind finding of Tribunal as to concealment in case of estimated addition
	No penalty where estimate of assessee was not a result of any gross or wilful negligence
	Assessee failed to substantiate genuineness and veracity of its claim of having made purchases but books have not been rejected
	Where AO had estimated income/gross profit @ 8% on bogus purchases
	When corresponding sale were not doubted
45.	Immunity from Penalty Levied under Section 270A
	Immunity from penalty and prosecution proceedings
	Conditions precedent for grant of immunity from imposition of penalty and prosecution proceedings
	No immunity where penalty proceedings initiated in case of misreporting of income
	Time limit for filing application for immunity
	Immunity to be granted on fulfilment of prescribed conditions
	Order accepting or rejecting application for granting immunity
	Finality of order
	No appeal or revision against assessment or reassessment order where order accepting the application is made
46.	Penalty Leviable under Section 271AAB Where Undisclosed Income Found During Search
	Penalty in search cases leviable under section 271AAB
	Quantum of penalty after amendment by Taxation Laws (Second Amendment) Act, 2016
	Meaning of "specified date"
	Meaning of "undisclosed income" for purpose of section 271AAB
	No penalty under section 270A or section 271(1)(c) on the amount on which penalty was already levied under section 271AAB
	Penalty under section 271AAB not mandatory
	Overview of applicability of provision under different situations
	Cumulative impact of sections 115BBE, 271AAC and 271AAB(1A)
	Illustration
	Penalty under section 271AAB leviable on fulfilment of related conditions
	No penalty under section 271AAB in absence of search
	Determination of undisclosed income on account of household expenditure recorded in seized documents
	No undisclosed income once stock recorded in books of account
	No undisclosed income on account of personal jewellery
	Penalty on basis of excess cash found
	Levy of penalty as regards cash advances towards purchase of land
	Impact of non-specification of charge in notice
	Penalty merely on basis of Statement recorded under section 132(4)
	Undisclosed investment found during search where no column in return to disclose said investment
	No penalty in absence of any material
	Disallowance of claim of deduction
	Applicability of clause (c) of Explanation to section 271AAB
	Initiation of penalty proceedings against a dead person not valid
	Stay on demand raised on unexplained income
	Part VII--Penalty for Concealment and Bogus Purchases [For Assessment Year Prior to Assessment Year 2017-18]
47.	Levy of Penalty under Section 271 for Concealment of Income and for Furnishing Inaccurate Particulars of Income [For Period Upto Assessment Year 2016-17]
	Applicability and relevance of section 271
	Disallowance of claim vis-a-vis penalty under section 271(1)
	Penalty when leviable under section 271
	Penalty under section 271 can be levied for two distinct offences
	'Has concealed particulars of income' and 'has furnished inaccurate particulars of income'--Connotation of
	Concealment and furnishing of inaccurate particulars of income--Elaboration and distinction
	Provisions under which penalty imposable should be clearly stated
	Principles vis-a-vis impostion of concealment penalty
	Requirement regarding satisfaction of assessing officer
	Bogus purchases disallowed but sales not doubted--Whether concealment penalty leviable
	Deletion of addition towards bogus purchases in quantum appeal
	Estimation of higher rate of profits on purchases but no active concealment
	Assessee failed to substantiate genuineness and veracity of its claim of having made purchases but books have not been rejected
	Disallowance on account of bogus purchases and addition made on estimate basis
	Where CIT(A) sustained addition of 12.5% made by AO
	No penalty leviable where addition made on basis of estimation
	No clinching material to disprove the authenticity of the purchases
	Where AO had estimated income/gross profit @ 8% on bogus purchases
	Where addition was made on estimate basis but assessee produced all documents except goods transportation proof
	AO estimated profit element from non-genuine purchases at 12.5%
	Leviability on penalty as regards addition on ad hoc basis
	No satisfaction as to concealment recorded in the order of assessment
	Where assessee had only filed the copy of the ledger of the purchases from one-party but had failed to file the copies of the bill/invoices for the freight charges, octroi details of the vehicles used in the transportation of the goods--Penalty leviable
	Where AO assumed jurisdiction wrongly
	When corresponding sale were not doubted
	CIT(A) sustained the addition at 12.5% of the bogus
48.	Addition or Disallowances Vis-a-Vis Penalty under Section 271 or under Section 270A
	Addition or disallowance constitutes underreported income under section 270A
	No underreporting of income in certain cases
	Higher penalty where addition or disallowance represents misreporting of income
	Safeguards provided against levy of double jeopardy due to addition or disallowance
	Mere disallowance of claim for expenditure or disallowance of deduction--Does not attract penal provisions
	Disallowance of claim vis-a-vis levy of penalty under section 270A
49.	Burden of Proof
	Position under section 271(1) vis-a-vis section 270A
	History of burden to prove under section 271
	Shifting of burden of proof on assessee [Position from 1-4-1964]
	Revenue liable to prove even after amendment by Finance Act, 1964
	Burden of proof lies on assessee under Explanation 1 to section 271
	Supreme Court's view in Dilip N. Shroff's case and in T. Ashok Pai's case
	Decision in Dilip N Shroff's case was required to be reconsidered by Larger Bench in view of mandatory penalty under section 11AC of Central Excise Act --Observations in Dharmendra Textile's case
	Nature of burden of proof on assessee
	Onus of discharge of burden of proof, when lies on assessee
	Any kind of evidence can be relied on in discharging burden of proof
	No penalty can be levied where assessee furnishes relevant details
	Explanation raises rebuttable presumption
	Burden shifts again to revenue where Explanation stands rebutted
50.	Explanations to Section 271(1)
	Failure to offer explanation or explanation found to be false or failure to substantiate and to prove that such explanation is bona fide [Explanation 1]
	Concealment in case of intangible addition [Explanation 2]
	Failure to furnish return of income for assessment year 1989-90 or any year subsequent thereto without reasonable cause [Explanation 3]
	Amount of tax sought to be evaded--Meaning of [Explanation 4]
	Concealment in case of assets found during search initiated before 1-6-2007 [Explanation 5]
	Concealment in case of assets found during search initiated on or after 1-6-2007 [Explanation 5A]
	Deemed concealment in case of international transaction [Explanation 7]
	Part VIII--Other Issues Relevant to Penalty
51.	Possibilities of Reducing or Waiving Penalty Under Section 270A or Section 271(1)(iii) in Certain Cases
	Waiver or reduction of penalty
	Principal Commissioner or Commissioner empowered to reduce or waive penalty
	When would assessee be deemed to have made full and true disclosure
	Approval of Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General
	Reduction or waiver under section 273A(1) is possible only once in life of a person
	Waiver or reduction of penalty by Principal Commissioner or Commissioner under specific circumstances [Section 273A(4)]
	Time limit for disposing of application under section 273A
	Order passed under section 273A shall be final [Section 273A(5)]
	Conditions for reduction or waiver of penalty
	Mere fulfilment of conditions precedent does not entitle for waiver or reduction of penalty
	Waiver can be in respect of more than one assessment by a common order
	Power of suo motu waiver
	Waiver or reduction to be in cases where penalty is imposable
	No limitation for making application under section 273A
	For making application, imposition of penalty is not necessary
	Full and not substantial compliance required
	Filing of appeal against penalty vis-a-vis application under section 273A
	Refusal to grant waiver of penalty by Commissioner
	Admission of petition by Settlement Commission
	Writ court's jurisdiction
	Writ against dismissal of first waiver application where fresh application pending before Commissioner
	No estoppel against penalty
	Rejection of application without giving reasons
	Assessee enjoying benefits of settlement
	Assessee having availed of Amnesty Scheme
	Delayed filing of return due to books of account seized by CBI
	Benefit of section 273A not available where part of the concealed income detected prior to the disclosure
	Discretion of CIT not fettered by any advice from any other authority, once condition stipulated in section 273A is satisfied
	Cases in which rejection of application for reduction or waiver of penalty under section 273A held justified
	Cases in which application for reduction or waiver of penalty under section 273A held not justified
	Commissioner is not required to exercise his powers either wholly in favour of assessee or wholly against him
	Duty of CIT while exercising power under section 273A
	Specimen of application for waiver of penalty under section 273A
52.	Disclosure in Good Faith and Voluntarily and Co-operation by Assessee
	Meaning of the word 'voluntarily' in section 273A
	Disclosure in good faith and voluntarily--Some judicial pronouncements
	--Disclosure in return filed voluntarily, even if not accepted, is a valid disclosure
	--Disclosure by assessee held to be voluntarily and in good faith
	--Revised return cannot be treated as voluntary where enquiry initiated
	--Disclosure of income not made before issue of notices under section 148
	--Facts found concurrently
	--Earning of taxable income by assessee is not sufficient for inferring an involuntary disclosure
	--Where revised return accepted by authority and no additions made
	--Disclosure after detection
	--Disclosure after search
	Filing of voluntary return not a condition precedent for exercise of discretion by Commissioner
	Commissioner's jurisdiction not barred merely because assessee did not file return under section 139 within time
	Refusal by Commissioner to exercise his power
	Disclosure for the purposes of section 273A can be even otherwise than in a valid return
	Co-operation by assessee
53.	Exercise of Jurisdiction by Principal Commissioner or Commissioner Under Section 273A
	Controversies generally arising vis-a-vis jurisdiction of Principal Commissioner or Commissioner under section 273A
	Nature of power of Principal Commissioner or Commissioner
	Opportunity of being heard by Principal Commissioner or Commissioner
	Application of mind by Principal Commissioner or Commissioner
	Granting of relief under section 273A not mandatory even where conditions technically satisfied
	Jurisdiction of Commissioner
	Discretion to be exercised judiciously
	Commissioner putting conditions for waiver--Fulfilment of conditions whether attracts promissory estoppel
	Order of Commissioner must be a speaking order
	Form of order under section 273A
	Rectification of order passed under section 273A
54.	Power of Principal Commissioner or Commissioner under Section 273A(4) for Waiver or Reduction of Penalty
	Waiver or reduction of penalty under section 273A(4)
	Section 273A(1) vis-a-vis section 273A(4)
	Genuine hardship and satisfaction of Commissioner
	Wide discretion to waive penalty
	Interference of High Court
	Power exercisable despite assessee pursuing appeal remedy
	Recording of reasons--Necessity of
55.	Procedure Regarding Levy of Penalty
	Procedure for levy of penalty [Section 274]
	Provisions of section 274 purely procedural
	Proceedings should be disposed of by officer having jurisdiction
	Reasonable opportunity of being heard
	Sufficiency of opportunity of being heard as given--Question of law or fact
	Reliance, in penalty proceedings, on evidence collected in assessment proceedings--Opportunity to assessee, a condition precedent
	Show-cause notice necessary for validity of penalty
	Form of notice to show cause
	Issuance of two parallel notices for the same assessment year
	No provision for drawing up charge sheet, only notice and opportunity of being heard necessary
	Notice should indicate particular contravention
	Opportunity to put evidence in defence
	Notice provides opportunity to send a written representation
	Consequences of defective penalty notice
	Nexus between ground for initiation of proceedings and that for actual imposition, is essential
	Penalty proceedings, dropped earlier by revenue, cannot be initiated again on the same facts
	Jurisdiction of succeeding assessing officer
	Consequences of not providing a reasonable opportunity
	Impact of non-compliance of requirements of section 274(2)(b)
	Providing mechanism for faceless penalty
	Notification of scheme
56.	Limitation Period for Imposition of Penalty
	Scheme of section 275(1)
	--Where relevant assessment order or other order is subject matter of appeal to CIT(A) or to Appellate Tribunal [Section 275(1)(a)]
	--Where relevant assessment or other order is subject matter of an appeal to CIT(A) and he passes order on or after 1-6-2003 disposing of such appeal [Proviso to section 275(1)(a)]
	--Where relevant assessment or other order is subject matter of revision under section 263 or section 264 [Section 275(1)(b)]
	--Limitation in any other case [Section 275(1)(c)]
	Penalty can be imposed/enhanced/reduced/cancelled on the basis of appellate/ revision orders [Section 275(1A)]
	Exclusion of periods for computing limitation
	Amendment of section 275 with effect from 1-4-1989 not to apply to proceedings initiated on or before 31-3-1989
	Provisions of section 275 are mandatory
	Provisions of section 275 are procedural and retrospective
	Period of limitation, which date to start from
	Law, as on date of imposition of penalty, applicable
	Bar of limitation applies only to order passed by primary authorities
	Remand orders not hit by bar of limitation
	Provisions of section 275 not to be construed in a way so as to interfere with the hierarchical scheme for correction of penalty orders
	Applicability of limitation period in case of quantum appeal
	Proceeding in the course of which action for imposition of penalty has been initiated or completed
	Provisions of section 275 apply only to the first order of penalty
	Penalty proceeding to be kept pending until final outcome of appeal
	Rule of procedure are the rules in force
	Notice issued after expiry of limitation period
	Penalty order passed beyond six months from initiation of penalty proceedings--Not correct
	Question whether amended section 275 is applicable, is question of law or fact
	Original assessment remanded by appellate authority -- Effect of
	Applicability of section 268 while computing limitation period
	Part IX--Prosecution Aspects
57.	Wilful Attempt to Evade Tax, Etc.
	Prosecution where assessee underreports income
	Immunity from prosecution under section 270AA
	Wilful attempt to evade payment of any tax, etc., is also liable to prosecution
	What is included in wilful attempt to evade tax
	No prosecution under certain sections except with the previous sanction of the Commissioner, etc.
	Ingredients of the offence for prosecution under section 276C
	What if second offence is committed under section 276C(1)
	No prosecution under this section where penalty is reduced or waived by order under section 273A
	Offence under this section is non-cognizable
	Mens rea essential
	Meaning of attempt to evade tax
	Prosecution where no intentional suppression of income by assessee
	Deliberate misstatements with a view to evading tax
	Net income assessed being loss
	Offence independent of assessment order
	No prosecution when penalty dropped
	No show-cause notice necessary
	Successor officer competent to represent complaint
	Prosecution not to be quashed due to delay in launching
	No offence committed under section 276C where there was time available to file return
	Stay of penalty proceedings due to appellate proceedings
	Exemption from personal appearance
	Prosecution of partnership firm
	Company cannot be subjected to bodily punishment
	Duty of Criminal Court
	Evasion of tax by producing false medical certificate
	False statement in respect of price of land in Form No. 37G
	Prosecution cases in which offences not proved
	Where income concealed is less than Rs. 25,000--No prosecution be launched in view of CBDT Circular
	Compounding of offences--Hearing opportunity to applicants by CBDT
	Maintainability of fresh complaint for same offence
	Tribunal's finding whether binding or criminal Court ?
	Duty of criminal court to give due regard to proceedings under the Act
	Launching of prosecution
	--Expression used in section 276C clearly states that assessment need not be completed before launching prosecution
	--Attempt to evade tax is sufficient for action under section 276C
	--Deduction claimed when actually donation was not passed to authorised institutions--Is prima facie case for prosecution
	--Where claim for exemption wrongly made
	--Presumption laid down under section 132(4A)
	Pendency of income-tax proceeding not a bar to institution of criminal proceedings
	Pending of reassessment proceedings cannot act as bar to finalisation of trial
	Basis of complaint nullified by the superior authority
	Effect of waiver of penalty under section 273A
	Where Settlement Commission granted immunity from criminal prosecution
	Pendency of application before Settlement Commission
	Power of High Court to interfere with order of acquittal
	Establishment of offence
	Later conviction possible
	Maintainability of complaint by successor officer
	Where Tribunal had set aside the penalty
	Department accepted that income had not been concealed
	Department need not have launched prosecution hurriedly
	Maintainability of prosecution--Cancellation of penalty under section 271(1)(c) by High Court
	Fine reduced
	Tribunal partly allowed appeal of assessee regarding addition
	Penalty under section 271(1) deleted by Tribunal--Revenue did not file appeal
	Return signed by partner of firm not proved by the High Court and thus, acquitted partner
	Petition for discharge under section 245D(2) Cr PC vis-a-vis cancellation of penalty under section 271(1)(c)
	No conscious concealment
	Immunity from prosecution and penalty by Settlement Commission--Effect of
	Acquittal of accused for absence of complainant
	Revenue found assessee guilty
	Charge of concealment of income being extinguished
	Additions based on diary found in search subsequently deleted
	Assessment order being basis of criminal prosecution pending before the Supreme Court
	Prosecution imposed only if intention is wilful
	Prosecution--Effect of assessment under section 153A
	No prosecution where offences not proved
	--Prosecution to prove case beyond reasonable doubt
	--Mere addition in income does not automatically attract prosecution
	--Absence of assessment, demand or recovery proceedings would invalidate prosecution proceedings
	--Evidence on record not proving charge
	--Where ingredients of offence not established beyond reasonable doubt
	--Prosecution failing to prove case
	No need to afford an opportunity of being heard before according sanction for launching prosecution
	Allegation against petitioner is of evasion of tax
58.	Prosecution for False Statement in Verification, Etc.
	Provisions of section 277
	Ingredients of offence for punishment under section 277
	What if second offence is committed under section 276B
	No prosecution where penalty is reduced or waived by order under section 273A
	Offence under this section is non-cognizable
	Pendency of penalty proceedings
	--Penalty cancelled by appellate authority
	--When penalty proceedings cancelled by Tribunal
	--Penalty under section 271(1)(c) and assessment set aside in appeal
	--Initiation of penalty proceedings is not a condition precedent to institution of complaint under section 277
	--Simultaneous application of penalty and prosecution provisions possible
	--No penalty under section 271(1)(c) in case assessee sustains loss
	--Quashing of complaint when penalty for concealment of income set aside by CIT(A)
	--Maintainability of prosecution when appeal against cancellation of penalty by CIT(A) pending
	If false statement has no effect on assessment, person cannot be prosecuted for it
	Person making return with verification under his signature will be deemed to be liable
	Mens rea an essential ingredient of offence
	'Evasion of tax' is essential for awarding punishment
	Prosecution against partner of firm
	Prosecution in case of companies for offences under section 277
	Firm is liable to be convicted for acts of partners, in same way as companies
	Sufficiency of addition made on estimate basis to prove false statement to evade tax on the part of assessee
	Order according sanction not filed along with complaint
	Issuance of show cause notice not necessary
	Opportunity of being heard
	Power of Court
	Income Tax Officer and Commissioner exempted from personal appearance
	Effect of pardon granted under section 306 Cr. P.C. on prosecution
	Period of stay
	Allegedly furnishing false TDS certificate and obtaining refund
	Refund certificate in fictitious names
	Allegedly furnishing of a false declaration in return of income
59.	Prosecution for Falsification of Books of Account or Document, Etc. [Section 277A]
	Provisions explained
	Tax evasion not to be proved
	Applicability of section 277A
	No prosecution under this section except with the previous sanction of the Commissioner, etc.
	Makes or causes to be made--Scope of
	'Wilful' imports concept of 'mens rea'
	Mens rea is essential
	There must be intention to defraud revenue
	Consequences of section 277A
60.	Prosecution for Abetment of False Return, Etc.
	Abetting or inducing to furnish false statement, etc., to bring prosecution
	Punishment for the offence under section 278
	Ingredients of the offence for prosecution under section 278
	What if second offence is committed under section 278
	Offence under this section is non-cognizable
	For prosecution under section 278 prosecution under section 276C or section 277 not necessary
	Preparation of returns by Chartered Accountant not abetment
	Assessment need not be completed before launching prosecution
	Request for discharge of partners accused of submitting false return and manipulation of accounts
	Sales allegedly made outside books of accounts--Penalty for concealment deleted by Commissioner (Appeals) affirmed by the Tribunal
	Penalty under section 271(1)(c) set aside by appellate authority
	Mere fact that husbands of the partners had attended proceedings, would not mean that they had abetted offence
	Whether offence had been committed is a matter of evidence to be decided at trial
	Compounding of offences during pendency of appeal
	Liability of directors of company in charge of its affairs
61.	Punishment for Second & Subsequent Offences under Sections 276B, 276C(1), 276CC, 277 & 278
	Provisions of section 278A
	Scope of section 278A
62.	Punishment Not to be Imposed in Certain Cases under Sections 276A, 276AB and 276B
	Scope of section 278AA
	Ingredients of offence for punishment under section 278AA
	Section 278AA is nothing else but a proviso to section 276B
	Accused not required to prove before criminal court by leading independent evidence in relation to reasonable cause for his failure
	Safeguard against arbitrary action of authorities
	No writ maintainable against sanction for prosecution
63.	Immunity from Prosecution
	Power of Principal Commissioner or Commissioner to grant immunity from prosecution
	Scheme for granting immunity
64.	Offences by Companies, Firms, AOPs, BOIs, Etc.
	Scope of section 278B
	Company and its chiefs are liable for prosecution [Section 278B(1)]
	When company's directors, etc., can escape prosecution [Proviso to section 278B(1)]
	Directors, etc., when liable for prosecution [Section 278B(2)]
	Position when prescribed punishment is imprisonment and fine both [Section 278B(3)]
	Meaning of 'person in charge'
	--Determination of 'principal officer' not necessary
	--Principal officer and in charge of affairs of company, whether can be proceeded against
	--Issue of notice to partners for treating them as principal officer is necessary
	--Whether particular person was in charge of conduct of company is question of fact
	--Where no allegation in complaint that accused was in charge of business
	--Complaint bound to provide indication as to in what manner particular partner was in charge of business
	--Partner not being responsible for business of firm, is not liable
	--Provisions of section 278B override provisions of section 41A of State Financial Corporation Act
	Position in case of a firm/AOP/BOI and its partners/members
	'Person' under section 2(31) read with section 278B includes 'firm'
	Ingredients of offence for prosecution under section 278B
	Determination of "principal officer" not necessary
	Every person who was in charge of the company at the relevant time liable to be prosecuted
	Partner who is not responsible for business of firm is not liable
	Burden of proof on revenue that person concerned was incharge of the affairs of the firm
	Prosecution of lady partner who did not participate in affairs of the firm --Not permissible
	Prosecution of directors of company for offence under section 278B
	Partner who is in overall control of day to day business of firm is liable
	Benefit of proviso to section 278B(1)
65.	Offences by Hindu Undivided Family
	Liability of HUF and Karta--When offence is committed by HUF
	Member of HUF may also be prosecuted
	Liability for the offence for prosecution under section 278C--On whom
	Karta liable for offence by HUF
66.	Recent Guidelines Regarding Compounding of Offences Under Income Tax Act, 1961
	Compounding provision
	Applicability of guidelines
	Compounding is not a matter of right
	Applicability of these Guidelines to prosecutions under IPC
	Classification of Offences
	Eligibility conditions for compounding
	Offences not to be compounded
	Offences normally not to be compounded
	Authority Competent to Compound an Offence
	Compounding procedure
	Compounding Charges
	Compounding fee
	Co-accused and Abettor
	Offences for which no compounding fee has been prescribed
	Book 2--Fake Invoices Under GST
	Part I--Fake Invoices Under GST
67.	Fake Invoice--Objective and Consequences
	Introduction
	Input tax credit laundering
	Modus operanding in making fake invoices
	Meaning of fake invoice
	Role of fake invoices in GST regime
	Potential motives for using fake invoices
	Salient features of GST frauds involving fake inovices
	Implications of fake invoices on economy
	Measures to keep check on issuance of fake invoices
	Consequences of issuance or acceptance of fake invoices
	Penal provisions vis--vis fake invoices
	Prosecution proceeding vis--vis fake invoices
	APPENDIX
	Standard Operating Procedure (SOP) for Tackling Fake Invoice Cases
68.	Detecting and Tackling Fake Invoice Frauds
	Measures to keep check on issuance of fake invoices
	Suggested strategy to tackle "fake inovice" frauds in GST
	Standard Operating Procedure for detecting and tackling "Fake invoice" fraud in GST
	Consequences of issuance or acceptance of fake invoices
	Action after detection of fraud invoice cases
	Penal provisions vis--vis fake invoices
	Prosecution proceeding vis--vis fake invoices
	Part II--Preventive Measures Under GST Vis-a-Vis Fake Invoices
69.	Blocking of Input Tax Credit Under Rule 86A
	Power of Commissioner to block input tax credit
	SOP for blocking/unblocking of Input Tax Credit
	Guidelines for invoking disallowing debit of electronic credit ledger
	Satisfaction to be based on credible material or information
	Blocking of negative ITC balance is not sustainable
	Order under rule 86A would create lien upto limit specified in the order
	Entire credit cannot be blocked
	Blocking of ITC ledger due to non-filing of GSTR-3B by its vendor
	Assessee cannot be permitted to avail ITC pending enquiry
	Taxpayer must file objection
	Blocking of ITC would cease after expiry of one year
	ITC of director cannot be blocked for effective recovery of dues of a company
	APPENDIX
	Blocking of Credit Under Rule 86A of SGST Rules, 2017--Guidelines Issued--Reg.
	Guidelines for Disallowing Debit of Electronic Credit Ledger under Rule 86A of the UPGST Rules, 2017
70.	Audits under GST
	Statutory provisions dealing with audit of accounts
	Audit--Defined
	I. DEPARTMENTAL AUDIT
	Who can conduct audit of business transactions
	Periodicity of audit
	Place, where audit may be conducted
	Fifteen working days advance notice
	Time period of completion of audit
	Commencement of audit--Meaning of
	Duties of registered person
	Scope of audit
	Intimation of findings and discrepancies to registered person
	Initiation of action for recovery of tax not paid, short-paid, etc.
	II. SPECIAL AUDIT
	Officer empowered to give direction for special audit
	Cases, where direction for special audit can be given
	Approval of Commissioner is necessary
	Persons authorised to conduct special audit
	Audit report to be furnished within 90 days
	Informing finding of special audit to registered person
	Special audit would be in addition to any other audit
	Opportunity of being heard to registered person
	Access to business premises
	Taxable person is required to provide necessary documents
	Audit fee and incidental expenses to be paid by Commissioner
	Action under section 73 or section 74
71.	Search, Seizure and Arrest
	Statutory provisions governing inspection, search and seizure
	Power to inspect place of business
	Deputy Assistant Commissioner is not empowered to pass order under section 67(2)
	Reasons should be recorded before issuing search warrant
	Contents of a Search Warrant
	Search without a warrant would be illegal
	Inspection in movement
	Seizure and seizure of goods, documents, books or things
	Power of High Court to quash search proceedings
	Where it is not practicable to seize goods
	Entrusting ownership of goods to owner or custodian of goods
	Retention of goods, documents, etc., and return thereof
	Power to seal or break open door, Almirah, box, etc.
	Right to make copies of documents seized or take extracts
	Release of seized goods on provisional basis
	Goods to be returned, if no notice is issued within sixty days
	Disposal of goods of perishable or hazardous nature after their seizure
	Preparing inventory of goods
	Applicability of provisions of Code of Criminal Procedure
	Seizure of accounts, registers or documents
	Purchase of goods or services by any officer authorised by Commissioner and return thereof
	Principles to be observed during search operations
	Person in charge of a conveyance is required to carry prescribed documents
	Details are required to be validated
	Person in charge of vehicle is required to produce documents
	Exclusivity of powers of Central Authorities as well as State Authorities
72.	Summon under GST
	Need of summon
	Who can summon and who can be summoned?
	Purpose to summon
	Department cannot expand scope of enquiry by issuing summon
	Consequences of non-appearance to summons
	Every inquiry to be a judicial proceeding
	Guidelines for issue of summons
	Precautions to be observed while issuing summons
	Who shall have power to access to business premises
	Duty of person-in-charge of premises
	Officers required to assist proper officers
	Determination of tax is not necessary for issuing summon
	Parellel enquiry proceeding by officers of different jurisdiction
	Part III--Penal Provisions Relating to Fake Invoices
73.	Detention and Seizure of Goods and Conveyances
	Documents and devices to be carried by a person-in-charge of a conveyance
	--Documents and devices to be carried
	--In case of issuance of e-invoice
	--Transporters of goods to obtain Radio Frequency Indentification Device
	--Documents to be carried in lieu of e-way bill
	Detention, seizure and release of goods and conveyances in transit
	--Detention or seizure of goods
	--Issuance of notice
	--Grant of opportunity of being heard
	--Conclusion of proceedings on payment of amount
	--Consequences of failure to pay penalty within 15 days
	Release of goods
	--Provisions applicable upto 31-7-2021
	--Provision applicable from 1-8-2021
	--Release of goods upon furnishing of security or bond
	--Demand of both Security and Bank Guarantee for release of goods not valid
	--Meaning of owner of goods
	--Goods being perishable in nature
	Procedure for detention, seizure and release or confiscation of goods and conveyances
	No physical verification to be carried out more than once
	Goods and/or conveyances in respect of which there is no violation, not to be detained
	No penalty imposable for minor spelling or clerical mistakes
	Transportation of goods with expired e-way bill--Detention of goods and vehicles
	Carrying gold without delivery challan--Confiscation of
	Validity of e-way bill expired due to detention of vehicle by transport department
	Difference in value in e-way bill and original delivery challan
	Value quoted in invoice being lower than maximum retail price of goods
	Detention of goods on ground of "wrong Destination"--Validity
	Bona fide dispute with regard to classification of goods
	Detention order without appreciating documents relating to vehicle
	Confiscation of goods or conveyances and levy of penalty
	Intention to evade tax must exist to invoke provisions of section 130
	Wrongful claim of input tax credit is not reason to invoke section 130
	Consignment accompanied with invoice and e-way bill
	No confication can be ordered where statutory appeal is pending
	No show cause notice can be issued on mere suspicion
	Undervaluation of goods cannot be a ground for seizure of goods in transit
	Change of route is no ground to invoke provisions of section 130
	Scope of powers of authorities under sections 129 and 130
	Confiscation of goods on mere suspicion not sustainable
	Notice sent in Form GST MOV-10 not complying with requirement of law
	Option to pay fine in lieu of confiscation
	Payment of tax, penalty and charges in respect of goods or conveyance
	Opportunity of being heard
	Title of goods would vest in Government
	Taking and holding of possession of things confiscated
	Disposal of goods
	Confiscation or penalty would not interfere with other punishments
74.	Demands of Tax and Adjudication Proceedings
	Statutory provisions dealing with demand and recovery of tax
	Comparative chart showing scheme of provisions under sections 73 and 74
	I. DEMAND AND RECOVERY OF TAX UNDER SECTION 73
	Cases when provisions of section 73 be invoked
	Service of show cause notice
	Mode of service of notice, order, etc.
	Demand of tax on the basis of vague show cause notice--Validity
	Show cause notice not specifying grounds for proceeding against taxpayer
	Time limit for service of show cause notice
	Issuance of statement for subsequent period on the same ground
	Second show cause notice cannot be issued for same period
	Payment of tax before issue of show cause notice--Effect of
	Issuance of show cause notice for recovery of amount falling short
	No penalty imposable where tax is paid within 30 days of issuance of show cause notice
	Payment of tax would not absolve from prosecution proceeding
	Determination of tax, interest and penalty
	Time limit for issuing order under section 73(9)
	Imposition penalty upon failure to pay self-assessed tax
	Conclusion of proceeding in respect of co-noticee
	II. DEMAND AND RECOVERY OF TAX UNDER SECTION 74
	When can provisions of section 74 be invoked?
	Suppression--Meaning of
	Issuance of show cause notice
	Time limit for issuance of notice
	Issuance of statement for subsequent period on the same ground
	Corrigendum to show cause notice--Validity
	Allegation of fraud or wilful-misstatement or suppression of facts to be set out in show cause notice
	Department being aware of activity of assessee--Allegation of fraud, wilful mis-statement is not sustainable
	No mala fide intention on part of assessee--Extended period cannot be invoked
	Payment of tax and interest before issue of show cause notice--Effect of
	Issuance of show cause notice for recovery of amount falling short
	Payment of tax, interest and 25% of penalty within 30 days of issuance of show cause notice--Consequences of
	Payment of tax would not absolve from prosecution proceeding
	Determination of tax, interest and penalty
	Time limit for making order under sub-section (10) of section 74
	Tax, interest and 50% of penalty paid within 30 days of issuance of adjudication order--Consequences of
	Conclusion of proceeding in respect of co-noticee
	III. GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX
	Effect of stay of service of notice or issuance of order--Effect of
	Demand of tax for normal limitation period would be sustainable where demand for extended period is quashed
	Order required to be issued in pursuance of direction of Tribunal
	Opportunity of personal hearing
	Adjournment of hearing
	Relevant facts and basis of decision to be set out in order
	Adjudication order cannot travel beyond show-cause notice
	Order passed before the date of furnishing reply to show cause notice
	Demand raised for different years by issuing show cause notice for one year
	Proceeding initiated without issuance of Form GST ASMT-10--Validity of
	Modification of interest and penalty consequent to modification of demand
	Deemed conclusion of adjudication proceeding after specified period
	Exclusion of certain period for passing adjudication order
	Self-assessed tax is liable to be recovered under section 79
	No penalty imposable under other provisions where penalty is imposed under section 73 or 74
	Tax to be deposited within 90 days
	Generation and quoting of DIN
75.	Penal Provisions vis-a-vis Fake Invoices
	Penalties vis-a-vis fake invoices
	Penalty under section 73(9)
	Penalty under section 73(9) is not imposable if tax is paid before or within 30 days of issuance of show cause notice
	Penalty for failure to pay self-assessed tax or any amount collected as tax
	No penalty is imposable under section 73(11) where return has been filed
	Penalty under section 74
	--Statutory provisions
	--Reduction of penalty to 15% where tax is paid before issuance of show cause notice
	--Reduction of penalty to 25% where tax is paid within 30 days of issuance of show cause notice
	--Reduction of penalty to 50% where tax is paid within 30 days of communication of order
	Supply of goods or services without issue of invoice or bill
	Issuance of invoice or bill without supply of goods or services
	Taking or utilizing input tax credit without actual receipt of goods or services
	Obtaining refund fraudulently
	Taking or distributing input tax credit wrongly
	Falsifying or substituting fake accounts or documents
	Transporting taxable goods without cover of prescribed documents
	Failure to keep, maintain or retain books of account
	Supplying, transporting or storing any goods liable for confiscation
	Issuing any invoice or document by using other person registration number
	Tempering or destroying any material evidence or documents
	Supplying any goods or services without paying tax
	Availing or utilizing input tax credit wrongly
	Aiding or abeting any offence
	Receiving or supplying services in contravention of Act or Rules
	Failure to issue or account for an inovice
	General penalty
	Penalty for transport of goods in violation of provisions of the Act or Rules
76.	Recovery of Tax, Interest and Penalty
	Amount collected as CGST is required to be deposited to Government
	Issue of show cause notice requiring payment of tax and penalty
	Determination of amount due to be paid
	Interest is also payable
	Opportunity of hearing to be granted upon request
	Time limit for passing order
	Period of stay to be excluded from limitation period
	Relevant facts and basis of decision to be set out in order
	Amount paid would be adjusted against tax payable in respect of related supply
	Refund of amount paid
	Tax wrongfully collected and paid to Central Government or State Government shall be refunded
	Integrated tax wrongly paid on intra-State supply would be adjusted against tax liability without payment of interest
	Initiation of recovery proceedings
	Recovery of tax
	Deduction from amount payable to assessee
	Sale of goods belonging to taxable person
	Recovery by a garnishee order (i.e. recovery from a third party)
	--Issue of notice [Section 79(1)(c)(i)]
	--Third party is bound to make payment [Section 79(1)(c)(ii)]
	--Failure to make payment--Consequences of [Section 79(1)(c)(iii)]
	--Amendment or revocation of notice [Section 79(1)(c)(iv)]
	--Tax would be deemed to be paid by defaulting person [Section 79(1) (c)(v)]
	--Person to whom notice is issued would be personally liable
	--Third party may prove otherwise--Consequences of
	--Important case law
	Distraining and detaining movable or immovable property belonging to assessee
	Recovery of amount as arrears of land revenue
	Recovery of amount as fine under Code of Criminal Procedure, 1973
	Recovery of amount in the manner laid down in any bond or instrument
	Power of proper officer of State tax or Union territory to recover amount as arrears of State tax or Union territory tax
	Recovery through execution of a decree, etc.
	Recovery by sale of movable or immovable property
	Disposal of proceeds of sale of goods and movable or immovable property
	Attachment of debt and shares, etc.
	Recovery from surety
	Payment of tax and other amount in instalments
	--Who can allow payment of amount due in instalments
	--No permission in respect of liability self-assessed in return
	--Default in payment of any one instalment--Consequences of
	--Form of application
	--No permission for payment of tax in instalment in certain cases
	Transfer of property to be void in certain cases
	Tax to be first charge on property
	Continuation and validation of certain recovery proceedings
77.	Provisional Attachment to Protect Interest of Revenue
	Objective behind provisional attachment of property or bank account
	Provisions applicable upto 31-12-2021
	Provisions applicable w.e.f. 1-1-2022
	Implication of amendments made by the Finance Act, 2021
	Officer empowered to order provisional attachment
	Formation of opinion must be based on some credible material
	Scope of power to attach property provisionally
	Mechanical exercise of power under section 83 should stop
	Provisional attachment to cease to expire after expiry of one year
	Fresh order of attachment can be passed after expiry of one year
	No notice issued within six months of attached
	No any proceeding pending against assessee--Validity of provisional attachment
	No provisional attachment allowed during pendency of proceeding u/s 71
	Provisional attachment to cease to exist where proceeding is over
	Attachment of cash credit account is not sustanable
	Attachment of stock of goods and current account not sustainable
	No cogent or credible evidence on record
	No provisional attachment to be ordered in case revenue neutral situation
	Delegation of authority not permissible
	Assessee did not file objection--Validity of provisional attachment
	Mere pendency of proceeding under section 67 is not sufficient
	Bank account of ex-director cannot be attached for fault of company
	Assessee involved in issuance of bogus/fake inovices
	Procedure to be followed for making provisional attachment
78.	Offences Relating to Fake Invoices, Prosecution and Arrest
	Offences relating to issuance of fake invoices
	Issuing any invoice or bill without supply of goods or services
	Availing input tax credit on the basis of fake invoice or bill
	Producing fake accounts and records
	Dealing with goods liable to confiscation
	Dealing with supply of services in contravention of the provisions of the Act
	Attempting to commit or abeting commission of any offences
	Punishment specified under the Act
	Minimum term of imprisonment
	Meaning of arrest
	Arrest without adjudication of demand is not sustainable
	Conditions precedent for arrest
	Procedure for arrest
	Who is authorised to arrest any person?
	Authorised officer to inform the grounds of offence
	Powers to grant bail or other powers in case of non-cognizable and bailable offence
	Safeguards provided for a person who is placed under arrest
	Cases where bail was granted
	Cases where bail was not granted
	Arrest memo
	Modalities to be complied with at the time of arrest
	Applicability of provisions of Code of Criminal Procedure
	Cognizable offence--Meaning and nature
	--Meaning of cognizable offence
	--Which offence are cognizable offences
	--No Court can take cognizance of any offence without permission of designated authority
	Meaning of non-cognizable offence
	Presumption of culpable mental status
	Relevancy of statements under certain circumstances
	Invoice realted offences by companies and certain other persons
	Compounding of offences
	--Compounding of offences by Competent Authority
	--Compounding would not affect proceedings under any other law
	--Minimum and maximum amount of compounding amount
	--No further proceedings to be intiated on payment of compounding amount
	Procedure for compounding of offences
	Part IV--Overview of Tax Invoices, Bill of Supply, Credit Notes and Debit Notes
79.	Issuance of Tax Invoice, Bill of Supply, Debit Notes and Credit Notes
	Tax invoice for supply of taxable goods
	Tax invoice for supply of taxable services
	Time limit for issuance of tax invoice, bill of supply, etc.
	Continuous supply of goods--Meaning
	Continuous supply of services--Meaning
	Cases, where tax invoice or bill of supply is not required to be issued
	Issue of tax invoice and payment voucher by a person paying tax under RCM
	Details required to be contained on a tax invoice
	No signature required in case of issuance of invoice electornically
	Format of tax invoice
	Additional details to be mentioned in case of exports
	Requirement of mentioning HSN code in tax invoice
	Amount of tax is to be indicated in tax invoice
	No need to record Aadhaar or PAN of customer
	Expenses like freight/transport/packing should be mentioned in tax invoice
	Tools may be sent on the basis of delivery challan
	Tax invoice or bill of supply to accompany transport of goods
	Manner of issuing invoice
	Issuance of tax invoice in special cases
	Use of single bill book for supply of both goods or services
	Issue of receipt voucher and refund voucher
	Issuance of revised tax invoice
	Bill of supply
	Invoice-cum-bill of supply
	Issuance of invoice by recipient of goods or services in certain cases
	Issuance of credit notes
	Particulars required to be contained in a credit note
	Adjustment of tax liability
	Declaration of details of credit note in monthly return
	Issuance of debit notes
	Particulars required to be contained on a debit note
	Additional tax liability
	Declaration of details of debit notes in monthly return
	Issuance of ISD invoice or ISD credit note by an Input Service Distributor
	Tax invoice in case of an insurer or a banking company or a financial institution
	Issuance of tax invoice by a goods transport agency
	Issuance of tax invoice by any person engaged in passenger transport service
	Invoice or debit note issued in pursuance of tax payable in accordance with provisions of sections 74 or 129 or 130
	Issuance of delivery challan
	APPENDIX
	Specimen of Tax Invoice
	Specimen of Bill of Supply
	Specimen of Export Invoice
	Receipt Voucher (Specimen)
	Payment Voucher (Specimen)
	Refund Voucher (Specimen)
	Debit Note (Specimen)
	Credit Note/Revised Invoice (Specimen)
80.	E-Invoice
	Need of E-invoicing
	What is e-invoice?
	Persons required to prepare e-invoice
	Persons not required to prepare e-invoice
	Types of documents to be prepared electornically
	Types of transactions for which generation of e-invoice not required
	Common portal for issuance of e-invoice
	Redressel of grievance
	Obtaining Invoice Reference Number for certain period
	Contents of an E-Invoice
	Ingredients of IRN
	Cancellation of E-Invoice
	Amendment of IRN
	Benefits of e-invoicing
	Consequences of non-preparation of E-invoice
81.	Tax Invoice and QR Code
	Tax invoice to contain QR code
	No requirement of QR code for supplies made to exports
	Invoices issued by what persons not required to have QR Code?
	Details required to be captured in QR Code
	Customer opting to make payment without QR Code
	Where Dynamic QR Code not displayed on electronic mode of payment
	Payment made before issuance of invoice
	Supplier using e-commerce portal for supplies--Requirement of QR Code
	Penalty for faiure to comply with QR Code requirement
	Waiver of penalty for failure to comply with requirement of having QR Code
82.	Input Tax Credit Vis-a-Vis Tax Invoice
	Statutory provisions governing input tax credit
	Taking of input tax credit
	Conditions for taking input tax credit
	Receipt of goods or services
	--Goods or services must have been received
	--When is goods or services are deemed to be received
	--Where goods are received in instalment
	Value of supply and tax is paid to supplier within 180 days
	--Statutory provisions
	--ITC can be re-claimed after making payment
	--Value of supply between distinct persons is deemed to be paid
	--Amount which a supplier is liable to pay in relation to supply is deemed to be received
	--No reversal required where consideration is paid through book adjustment
	Reversal of credit where tax is not paid by supplier
	--Statutory provision
	--Reversal of input tax credit
	--Department should first enquire seller
	--Omission on part of selling dealer to remit tax not relevant
	--Department should show connivance of purchasing dealer and selling dealer
	--Buyers cannot be put in jeopardy when he has done all the law requires
	--Supplier filed GSTR-1 and GSTR-3B in November of next financial year
	Restriction on availment of ITC in respect of invoices/debit notes not reflected in Form 2A [Position upto 31-12-2021]
	--The restriction
	--ITC not covered by restriction under rule 36(4)
	--Cummulative application of rule 36(4)
	--CBIC clarification
	Restriction on availment of ITC as per new rule 37(4)
	Restriction on use of amount available in electronic credit ledger
	Availing of input tax by recipient
	No ITC allowable where demand has been confirmed on account of fraud, etc.
	Cross utilization of ITC between two firms located in another State not allowable
	Where goods have been delivered to a person other than taxable person
	Where services are provided by the supplier on direction of other person
	Taking of input tax credit by non-resident
	Documents required for claiming input tax credit
	Documents must contain prescribed particulars
	Order of utilization of input tax credit
	Maximum time limit for claiming input tax credit
	--Position effective upto 31-12-2020
	--Position effective from 1-1-2021 to 31-03-2022
	--Position effective from 1-4-2022
	--Provision illustrated
	--ITC relating to FY 2017-18 could be availed till due date of furnishing GSTR-1 of March, 2019
	--No time limit for re-availment of credit, reversed earlier
	No input tax credit allowable if depreciation is claimed on tax component
	Input tax credit on capital goods is allowable in one instalment
	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union Territory
83.	Input Tax Credit Vis-a-Vis Job Work
	Procedure for removal of inputs or capital goods for job work
	Principal is allowed to take input tax credit on inputs sent to job-worker
	Inputs sent for job-work, not received back within prescribed period--Consequences of
	Input tax credit on capital goods sent to a job-worker
	Capital goods--Meaning ofqa1
	Input tax credit is allowable even on capital goods sent directly to a job worker
	Capital goods not received back within three years--Consequences of
	Conditions and restriction in respect of inputs and capital goods sent to job worker
	--Goods to be sent under cover of a challan
	--Details required to be contained in challan
	--Details of challan to furnished in FORM GST ITC-04
84.	Input Service Distributor
	Concept of input service distributor
	Input service distributor--Defined
	Registration as ISD
	Filing of return by ISD
	Manner of distribution of credit by ISD
	Reduction of amount of input tax credit--Consequences of
	Furnishing of details of ISD credit note in Form GSTR-6
	Conditions to be satisfied for distribution of input tax credit
	Relevant period--Definition
	Recipient of credit--Defined
	Turnover--Defined
	Details required to be contained in an ISD invoice or an ISD credit note
	Details required to be contained in a credit or debit note to transfer credit of common input services to Input Service Distributor
	Manner of recovery of credit distributed in excess
	Transitional provisions in respect of distribution of service tax credit
	Penalty for distribution of credit wrongly
85.	Recording of Tax Invoices and Bill of Supply
	Records required to be maintained by a registered taxable person
	Other records and accounts
	Maintaining accounts of stock
	Maintaining account of advances received, paid and adjustments made thereto
	Accounts of invoices issued/received, input tax credit, output tax, tax paid, etc.
	Maintaining particulars of suppliers, customers and godown, etc.
	Levy of tax on goods found at non-declared godown or warehouse
	Place where accounts and records are required to be maintained
	--Accounts are to be maintained at principal place
	--Accounting relating to each place of business to be maintained separately
	--Documents, registers, etc, found at other place
	Special procedure for maintenance of records by a principal or auctioneer
	Maintenance of records i.r.o. goods sent out of India for exhibition
	Keeping and maintaining accounts and records in electronic form
	Permission to certain class of persons to maintain accounts in other manner
	Record of correction or deletion of entry
	Each volume of books of account to be serially numbered
	Accounts required to be maintained by an agent
	Manufacturers are required to maintain monthly production accounts
	Specific records required to be maintained by supplier of services
	Specific records required to be maintained by a registered person executing works contract
	Records to be maintained by a carrier or a clearing and forwarding agent
	Enrolment of owner or operator of godown or warehouse
	Issuance of unique common enrolment number to a transporter
	Records to be maintained by a transporter
	Records to be maintained by owner or operator of warehouse or godown
	Period of retention of accounts
	--Period of retention of accounts in normal cases
	--Period of retention of accounts in cases involving appeal, revision, etc.
	Failure to account for goods or services or both--Consequence of
	Defaults relating to books of account--Consequences of
	--Imposition of penalty
	--Prosecution
86.	E-Way Bill and Invoices
	Documents to be carried by a person-in-charge of a conveyance
	Requirement of carrying invoice in case of issaunce of e-invoice
	Generation of e-way bill
	E-way bill may be generated even for lesser value
	Where value of goods is not known at the time of supply
	Consignment value--Meaning of
	--Consignment value includes tax
	--Value of exempt supply of goods not included
	--E-way bill is required to be issued for each consignment
	Cases, where e-way bill is required to be generated irrespective of value of consignment
	--Inter-State transport of goods by a principal to job worker place
	--Inter-State transport of handicraft goods by an exempted person
	Cases, where e-way bill is not required to be generated
	Tax invoice or bill of supply to accompany transport of goods
	Restriction on generation of e-way bill
	Documents/devices to be carried by a person-in-charge of a conveyance
	--Documents to be carried by a person-in-charge of a conveyance
	--Obtaining Invoice Reference Number from common portal
	--Certain class of transporters are required to obtain a unique Radio Frequency Identification Device
	Non-issuance of e-way bill--Consequences of
	E-way bill may be generated even for lesser value
	Movement of goods by unregistered person
	Validity period of consolidated e-way bill
	Multiple invoices belonging to same consignor and consignee cannot be clubbed
	Entering multiple modes of transportation for same e-way bill
	Validity period of e-way bill
	--Basis of calculation of validity period
	--Relevant date--Meaning
	--Over Dimensional Cargo--Meaning
	Extension of validity period of e-way bill
	--Power of Commissioner to extend validity period of e-way bill
	--Extension of validity period of e-way bill by transporter
	Starting point of validity of e-way bill
	Basis of calculation of validity period
	Relevant date--Meaning
	Over Dimensional Cargo--Meaning
	Validity period is to be checked in respect of individual e-way bill
	Calculation of distance in case of import or export of goods
	Extension of validity period of e-way bill
	Change of vehicle due to accident or break down--Consequence of
	Maximum distance that can be mentioned in an E-way bill
	Generation of e-way bill in case of Ex-Factory sale
	Generation of Part-A Slip
	Furnishing of Part-A where consignor or consignee is not having GSTIN
	Furnishing of information in Part-B is mandatory
	Updation of Part-B by transporter
	Cases where furnishing of Part-B (vehicle detail) is not required
	Updation of Part-B by other transporter
	Updation of Part-B in case of change of vehicle
	Updation of Part-B in case of multimodal transport of goods
	Updation of Part-B in case of vehicle break down
	Part-B is required to be updated for each movement in a trans-shipment
	Transportation of goods through multiple modes of transportation
	Formats of vehicle number entry
	Transfer of goods from one conveyance to another
	Assignment of e-way bill number for further movement of consignment
	Furnishing of details of e-way bill in FORM GSTR-1
	Movement of goods from one unit of the company to another unit
	E-way bill can be generated from different registered place of business
	E-way bill cannot be generated from a unregistered location
	Transport of goods from place of business of transporter to final destination
	Generating e-way bill in case of 'Bill to' - 'Ship to' invoice
	Generation of e-way bill for "Bill from" - "Dispatch from" invoice
	Multiple invoices belonging to same consignor and consignee cannot be clubbed
	Where goods of one invoice is being moved in multiple vehicles simultaneously
	Generation of E-way bill in case of High Sea sale transactions
	Movement of goods from Customs port to warehouse
	Multiple invoices cannot be clubbed in one E-way bill
	Goods of smaller value belonging to one consignor loaded in a single vehicle
	Supply of goods to SEZ
	Sending of goods for weightment outside factory
	Change in ownership of goods in the course of transporatation
	Generation of e-way bill in case of Ex-Factory sale
	Generation of e-way bill in case of FOR sale
	Manufacturer having multiples places of business within a State
	Movement of tools to customer's place
	Consequence of non-generation of e-way bill