Section 70 empowers the proper officer to summon any person to give evidence or produce documents in an inquiry. Proceedings are judicial proceedings for limited purposes, so the statement must be accurate.
GST, Chhattisgarh
What this notice means
A summons is part of an inquiry, not a demand. However, statements recorded can be relied upon in later show cause notices, so preparation is essential.
Common reasons it is issued
- Investigation into suppliers or buyers
- Fake invoice or circular trading enquiries
- Data mismatches flagged by analytics
Time limit to respond
Appear on the date in the summons, or seek adjournment in writing with reasons.
Documents to keep ready
- Summons copy
- Documents listed in the summons
- Transaction records relevant to the inquiry
How we handle it
- Review the summons and the likely scope of the inquiry
- Organise the documents asked for
- Prepare for the statement and attend with documents
- Respond to follow-up notices and SCN
Points to note
- Do not ignore a summons. Non-appearance has consequences
- Read your statement carefully before signing
What usually comes next
- Show Cause Notice u/s 73 / 74 / 74AShow cause notice after investigation
- Unblocking of Electronic Credit Ledger under Rule 86ABlocked credit during investigation
Frequently asked questions
Can my CA accompany me during a summons?
An authorised representative can assist with documents and submissions. The person summoned may need to appear personally to give the statement.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.