WINDING UP OF LARGE TAX PAYER UNITS
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 7-7-2017
The first LTU was established at Bangalore in 2006 followed by Chennai, Mumbai, Kolkata. LTU functioned as self contained tax administration offices under the Department of Revenue, acting as a single window clearance points for all matters relating to central excise, service tax, income tax. It aimed at reducing tax compliance, cost and delays and bringing about uniformity in the matters of tax/duty determination. Eligible tax payers who opt for assessment in LTU shall be able to file their excise return, direct tax returns and service tax return at such LTUs and for all practical purposes will be assessed to these taxes there under. These units are being equipped with modern facilities and trained manpower to assist the tax payers in all matters relating direct and indirect tax/duty payments, filing of documents and returns, claim of rebates/refunds, settl
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ken in the new Commissionerate regarding these files;
* Each file may be affixed with a sticker as per the following format-
Files relating 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
* Common Adjudicating Authority shall be appointed for show cause notices issued by LTUs;
* Immediate adjudication of pending show cause notices issued on central excise and service tax matters;
* The cases pending adjudication will be sent to the proposed jurisdictional CGDT Commissionerates for adjudication;
* If in central excise also a common show cause notice 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-organized CGST/Central
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law treating each unit as individual assessee under the jurisdictional Commissionerate as notified by Notification No.13/2017-CE (NT), dated 09.06.2017;
* The files relating to cases pending in CESTAT spread all over India may be transferred to the respective jurisdictional GST Commissionerate;
* The cases pending before High Court/Supreme Court may be transferred to the respective jurisdictional Commissionerate of each units;
* A legal cell may be created and named as LBU (Large Business Unit) in any one GST/Central Excise Commissionerate in the zone where the LTU was situated, which will co-ordinate 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;
* The assessees who were earlier audited by the LTU Audit Commissionerate will now be audited by the respective audit Commissionerate having territoria
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