Handling of legacy work of LTUs in the GST regime-reg
1056/05//2017-CX Dated:- 29-6-2017 Circular
Central Excise
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 receiv
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pects.
3. Appointment of Common Adjudicating Authority for Show Cause Notices issued 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. 1
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ice Tax SCNs also to this extent.
4. Future SCNs: SCNs in future shall be issued for 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 a
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mmissionerate as nominated by the local Chief Commissioner for the required period.
6.4 Special 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
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