Goods and Services Tax – D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) – Dated:- 5-10-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE / DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI-110001 Tele : +91-11-23094828 Fax : +91-11-23092512 Dated: 5th October, 2018 D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) Dear Colleague, It has been brought to the notice of the Board that there is ambiguity regarding initiation of enforcement action by the Central tax officers in case of taxpayer assigned to the State tax authority and vice versa. 2. In this regard, GST Council in its 9th meeting held on 16.01.2017 had discussed and made recommendations regarding administrative division of taxpayers and concomitant issues. The recom
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f SCN, adjudication, recovery, filing of appeal etc. arising out of such action. 4. In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. 5. Similar position would remain in case of intelligence based enforcement action initiated by officers of State tax authorities against a taxpayer administratively assigned to the Central tax authority. 6. It is also informed that GSTN is already making changes in the IT system in this regard. With best Wishes, Yours Sincere
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