Jurisdiction of Central and State tax administrations under GST – Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain
D.O. F. No. CBEC\/20\/43\/01\/2017-GST (Pt.) Dated:- 5-10-2018 Clarifications \/ Instructions \/ Orders
GST
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE \/ DEPARTMENT OF REVENUE
\nCENTRAL BOARD OF EXCISE & CUSTOMS
\nNORTH BLOCK, NEW DELHI-110001
\nTele : +91-11-23094828 Fax : +91-11-23092512
\nDated: 5th October, 2018
\nD.O. F. No. CBEC\/20\/43\/01\/2017-GST (Pt.)
\nDear Colleague,
\nIt 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 taxpay<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n enforcement action on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Jurisdiction of Central and State tax administrations under GST – Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chainD.O. F. No. CBEC\/20\/43\/01\/2017-GST (Pt.) Dated:- 5-10-2018 Clarifications \/ Instructions \/ OrdersGSTGOVERNMENT OF INDIA MINISTRY OF FINANCE \/ DEPARTMENT OF REVENUE CENTRAL BOARD … Continue reading “Jurisdiction of Central and State tax administrations under GST – Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14356","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14356"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14356\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. 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.
\n5. Similar position would remain in case of intelligence based enforcement ac<\/p>\n
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