Do not make an unofficial payment. First verify that the notice or summons is genuine, preserve a factual record of the demand, report suspected corruption through the correct vigilance or anti-corruption channel, and continue the GST response or appeal on its own deadline. If money has already been paid or anyone proposes a recording or controlled payment, obtain urgent independent legal advice before taking another step.
Take these steps first
- Authenticate the communication. Check the document’s identifier and issuing authority through the current official verification route. Depending on the platform, that may be a DIN, an eOffice Issue Number or a GSTN RFN No. The Directorate General of GST Intelligence (DGGI) public-services information describes these identifiers, while the Central Board of Indirect Taxes and Customs (CBIC) provides a “VERIFY CBIC-DIN” facility. Fraudsters have copied departmental logos and used false DINs, according to a Press Information Bureau warning dated 24 January 2025. If the document is fake, the warning says to report it to the concerned office.
- Preserve the facts without editing them. Keep the original notice, summons, envelope, emails, messages, call records and any payment instructions. Write down the date, the person’s name and designation, the exact words used, the amount requested, the proposed payment method and the names of witnesses. Keep secure backups. Do not embellish a conversation, manufacture evidence or circulate sensitive material unnecessarily; this documentation checklist is practical risk-management advice, not a substitute for an investigation.
- Ask for the alleged tax issue in writing. Request the discrepancy, legal provision, calculation and payment instructions through the formal GST process. Do not agree to an “off-the-record” settlement, promise money or transfer funds on your own initiative.
- Identify the tax administration. Establish whether the person works for a central CBIC formation or a State/Union Territory GST authority. The complaint office depends on that distinction. A complaint sent to the wrong administration can lose time and expose information to people who do not have jurisdiction.
- Record the notice deadline separately. Put the response date, hearing date and any appeal period on a calendar with reminders. A corruption complaint does not pause a statutory deadline.
- Get independent advice quickly. Use a GST lawyer or tax professional who is not connected with the person making the demand. Ask the adviser to review authenticity, the notice provision, the response strategy, evidence handling and whether an investigating authority should be contacted before any proposed action.
- Do not stage a trap yourself. Do not arrange a payment, secretly provoke a meeting or direct-record an operation without advice from the competent investigating authority and counsel. A genuine summons or investigation can have legal consequences even when an improper demand is also alleged.
How to verify a GST notice or summons
Check the identifier and issuing platform
Look for the document identification number and compare it with the official record, not with a telephone number printed in a suspicious message. CBIC and DGGI materials refer to different identifiers: a DIN for many departmental communications, an eOffice Issue Number for documents issued through that system, and a GSTN RFN No. in relevant GSTN workflows. Use the verification option that matches the document and issuing authority. Save the verification result and the date you checked it.
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Check the authority and contact route
Use independently located official contact details rather than a mobile number supplied by the caller. Confirm the office, designation, jurisdiction, document date and proceeding reference. A document can look genuine and still be outside the officer’s jurisdiction, so verify both the identifier and the office that purportedly issued it.
When a Section 70 summons is involved
CBIC Instruction 03/2022-23 (GST-Investigation), dated 17 August 2022, says that the power to issue summons is generally exercised by Superintendents, although higher officers may also issue them. It says a Superintendent should obtain prior written permission from an officer not below Deputy or Assistant Commissioner rank, with reasons recorded in writing. The instruction also says investigation communications should carry a DIN and that a person summoned is bound to appear, subject to the stated exceptions.
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These procedural points do not authorize you to ignore a genuine summons. Verify it, ask an adviser how to comply, and seek clarification from the issuing office through an independently verified channel. The instruction is dated 2022, so confirm its current applicability and any later directions in a live matter.
Where to report an alleged bribe
If the officer is under CBIC
CBIC identifies the Directorate General of Vigilance and its zonal units for corruption allegations. It also says that routing a complaint to the relevant Zonal Chief Commissioner or concerned Commissioner is preferable for speed. The vigilance guidance says a complaint should be signed and should include your full address and contact details. Confirm the current office, jurisdiction and contact details directly before sending confidential records; names and routing arrangements can change.
If the officer is under a State or Union Territory GST authority
Use that State or Union Territory’s current official vigilance or anti-corruption channel. The CBIC route covers officers under CBIC control; it is not a universal route for every State GST employee. Identify the employer from the notice, office seal, portal record and designation before choosing the complaint authority. The available official material does not establish that one central body is the correct office in every State case.
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What the complaint should contain
- Your name, address and reliable contact details.
- The officer’s name, designation, office and the notice or summons reference.
- A chronological account of what was said or requested, using the person’s words as closely as you can recall them.
- The amount or benefit requested, proposed date, location and payment method.
- Copies of the communication and a list of preserved originals, recordings or witnesses.
- The verification steps you completed and the response deadline that is still running.
Keep a complete copy of what you submit and proof of delivery. Limit distribution to the competent authority and your adviser; public accusations can create separate legal and personal risks.
Keep the GST notice and the corruption complaint on separate tracks
CBIC distinguishes corruption allegations from delays and disagreements about the merits of an officer’s decision. A complaint about a bribe is not an appeal against tax, and an appeal against tax is not an investigation of alleged bribery. Run both processes at the same time.
Understand the formal scrutiny sequence
CBIC’s assessment and audit material describes a scrutiny sequence in which a discrepancy notice is issued in FORM GST ASMT-10, the taxpayer responds or accepts it in FORM GST ASMT-11, and an acknowledgement may be issued in FORM GST ASMT-12 when the explanation is found acceptable.
| Form | Purpose described by CBIC | Action for the taxpayer |
|---|---|---|
| FORM GST ASMT-10 | Notice communicating a discrepancy found in scrutiny | Read the cited period, provision, figures and response date; obtain advice if the allegation is unclear |
| FORM GST ASMT-11 | Taxpayer’s explanation or acceptance of the discrepancy | Submit the factual explanation, records and any legally permitted payment through the prescribed channel |
| FORM GST ASMT-12 | Acknowledgement when the explanation is found acceptable | Keep the acknowledgement with the notice and filed response |
The CBIC page carrying this material is marked as archived, and its linked consolidated CGST Act text is amended only through 1 January 2022. Treat the forms as an explanation of the formal process, not proof that an old deadline or version governs your case. Read the exact live notice, check current rules and confirm the deadline with an independent professional.
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- Explain or contest: Provide reconciliations, invoices, returns, contracts and other records that address each discrepancy.
- Pay a legally assessed amount: Use the official GST payment mechanism and retain the challan or acknowledgement. Paying an assessed liability is different from giving money to an individual to alter a duty.
- Appeal or seek revision: If an adverse order is issued, follow the appellate authority and procedure stated in that order and comply with the applicable time limit.
Do not wait for a vigilance office to decide the tax merits. Missing a reply or appeal period can harm your position even if the bribery allegation is later substantiated.
What the Prevention of Corruption Act means for a payment already made
Section 8 of the Prevention of Corruption Act, 1988 addresses a person who gives or promises an undue advantage intending to induce a public servant to perform a public duty improperly, or to reward improper performance. The section contains a narrow proviso for a person who was compelled to give the undue advantage, but it requires that person to report the matter to a law-enforcement authority or investigating agency within seven days from the date of giving it. Section 8(2) separately describes giving or promising an advantage after informing such an authority in order to assist its investigation.
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This is not blanket immunity and is not advice to pay. The legal result can depend on compulsion, intention, timing, the recipient’s status and the surrounding facts. If money has already changed hands, do not destroy messages, alter records or negotiate a second payment. Contact an appropriate law-enforcement or investigating authority promptly with independent legal advice, because the seven-day condition is time-sensitive. If a payment is proposed but has not occurred, ask counsel and the authority what lawful steps, if any, are appropriate before taking action.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes that increase risk
- Assuming a logo proves authenticity: counterfeit summons can reproduce logos and false DINs.
- Paying first and complaining later: an unsolicited payment can create legal exposure and may destroy an opportunity for an authority-led investigation.
- Ignoring a real summons: an improper demand does not automatically cancel a genuine duty to appear.
- Sending the complaint to a generic mailbox: jurisdiction matters; identify CBIC versus State or Union Territory GST first.
- Letting the complaint replace the tax response: reply, pay or appeal through the prescribed GST process by the applicable date.
- Using an adviser chosen by the person demanding money: independence is essential when advice may affect evidence and criminal exposure.
- Posting accusations publicly: preserve confidentiality while the competent authority assesses the allegation.
Choosing independent professional help
When comparing advisers, ask four practical questions: Have they handled this specific notice or summons type? Can they meet the response or appeal deadline? Will they advise on both the tax proceeding and evidence handling without promising an unofficial settlement? What work is included in the fee and what additional steps cost more?
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A current bare-act reference can help explain terminology, but it is not a solution to a live notice. Statutes, rules, portal procedures and contact details change. For a live dispute, prioritize a qualified professional who will verify the current law, the document identifier, the competent complaint office and every deadline.
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A short action checklist
- Save the original notice, messages, emails, call details and payment request.
- Verify the DIN, eOffice Issue Number or GSTN RFN No. through the applicable official route.
- Identify whether the officer belongs to CBIC or a State/Union Territory GST administration.
- Ask for the tax discrepancy and payment instructions in the formal written process.
- Do not promise or transfer an unofficial payment, and do not arrange a trap yourself.
- Send a signed, factual complaint to the competent vigilance or anti-corruption authority with secure copies.
- Prepare the GST reply, payment or appeal independently and meet the stated deadline.
- If any payment has already been made, seek urgent advice and report promptly; the Act’s compelled-payment proviso refers to a seven-day reporting condition.
“Power to issue summons are generally exercised by Superintendents, though higher officers may also issue summons.”
CBIC Instruction 03/2022-23 (GST-Investigation), 17 August 2022, signed by Vijay Mohan Jain, Commissioner (GST-Inv.), CBIC.
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