instruction No. Corrigendum to Instruction No. 01/2020–21
This corrigendum clarifies Para 5(d) of Instruction No. 01/2020–21 relating to seeding of offence details in the DIGIT module. It addresses practical difficulties faced by field formations in identifying the exact date of detection of GST offences. It is clarified that the date of detection shall be the date of issuance of the Incident Report for the purpose of uploading offence details. The Incident Report should ordinarily be issued within five working days of the date of search or visit. In cases initiated through summons or letters, the date of prima facie formation of opinion of tax evasion shall be treated as the detection date. For audit-based detections, the date of issuance of minutes of the Audit Monitoring Committee meeting shall be considered as the date of detection.