GST: Tax Evasion or Fraud

Key requirements

The reporting page describes indicators and the information supporting a report; the investigation page explains the process and duties of those involved. Keep evidence of the actual transaction and conduct rather than drawing a conclusion solely from an unusual price or a delayed invoice. For internal errors, use the relevant correction and voluntary-disclosure rules. An intentional false claim is a different matter from an ordinary reporting mistake. No submission to a live reporting portal is required to read these guides or improve the business’s invoice, supplier and stock-control procedures.