GST compliance verification relies mainly on which kind of checks?
ADocumentary checks
BDaily visits to shops
CDoor-to-door surveys
DPhysical border controls
Answer & Solution
Correct answer: A. Documentary checks
Because tax is self-assessed, the department verifies compliance through documents rather than physical controls.
Keep practising Accounts and Records in GST
Browse all Accounts and Records in GST questions for CA Inter, or explore more Taxation topics.
Related questions
Electronic data stored on devices must be authenticated by what?Works contract accounts must show description, value and quantity of what?Free samples and gifts of goods are reflected in which account?Section 36 of the CGST Act covers which subject?Which sub-section of Section 35 allows an alternative way of keeping accounts?Which sub-section of Section 35 lets the Commissioner notify additional accounts?Records by warehouse owners fall under which sub-section of Section 35?A taxpayer fails to account for goods under Section 35(1). Who determines the tax?