Central Excise – 1056/05//2017-CX – Dated:- 29-6-2017 – Circular No. 1056/05//2017-CX F.No. 267/40/2017-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ********* North Block, New Delhi Dated the 29th of June, 2017 To, The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax The Commissioner (Large Tax Payer Unit) (Bengaluru/Chennai/Delhi/Kolkata/Mumbai) The Commissioner (Large Tax Payer Unit) (Audit) (Delhi/Mumbai) Subject: Handling of legacy work of LTUs in the GST regime-reg Madam/Sir GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been received on the issue of handling of legacy work of the present LTUs in the GST regim
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ssued by LTUs:- 3.1 Immediate attention is required on adjudication of pending show cause notices issued on Central Excise and Service tax matters by LTU formations. The cases pending adjudication will be sent to the proposed jurisdictional CGST Commissionerates for adjudication. In this regard there should be no difficulty in respect of Central Excise adjudications as Central Excise SCNs are generally issued based on the individual registrations. However, if in Central Excise also a common SCN has been issued to a company for a number of its units, the adjudication of the legacy notice may be taken up by the re-organised CGST/ Central Excise Commissionerate exercising control over the principal business location of the Company which was earlier registered under LTU by appointing him as common adjudicating authority through an order of the Board or DGCEI as per the instructions in the Master Circular No. 1053/02/2017-CX, dated 10th March, 2017. Proposal, if any, in this regard may be f
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or the past period under Central Excise and Service Tax Law treating each unit as individual assessee under the jurisdictional Commissionerate as notified by Notification No.13/2017-CE(NT), dated 09.06.2017. 5. Legal Matters:- (i) CESTAT Matters:- The files pertaining to cases pending in CESTAT spread all over India may be transferred to the respective Jurisdictional GST Commissionerate. (ii) High Court /Supreme Court Cases:- The cases pending in this regard may be transferred to the respective jurisdictional Commissionerate of each units. A legal cell may be created and named as Large Business Unit (LBU) in any one GST/ Central Excise Commissionerate in the Zone where LTU was situated, which will coordinate with the jurisdictional Commissionerates in handling the cases for ease of continuity of interaction with the Departmental Counsel to ensure all legal steps are completed including the change in appellant or the respondent, if any. 6. Audit issues:- 6.1 The assessees which were ear
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ecial Audit cases: – In such cases files may be transferred to the territorial jurisdictional Audit Commissionerate, post GST. 7. Further necessary orders, if any, for smooth roll-out may be issued by the Chief Commissioner concerned. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. Shankar Prasad Sarma Under Secretary to the Government of India Annexure-I (On Individual Files) Files Pertains to Commissionerate/Division/Range Present Commissionerate (LTU) GST Commissionerate Commissionerate Commissionerate GLT (or as applicable) Division Group Range Section Section Name of the Officer Name of the Officer Designation of the Officer Designation of the Officer Date handed over Date Received Signature Signature Annexure-II ( List of all files) Sl. No Present Commissionerate Name of the assessee Assessee Code (ECC Code, Registration No.) Address Pin Code of the Assesseee File No. No. of pages contai
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