Test purchase of goods and/or services

Section 121 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 121 – 121. Test purchase of goods and/or services The [Commissioner] of CGST/SGST or an officer authorized by him may cause purchase of any goods and/or services by any person authorized by him from the business premises of any taxable person, to check issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by su

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