GST Updates

GST Compilation to All Relevant Rule, Notifications and Circular-Section-6 of CGST Act- Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

GST COMPILATION TO ALL RELEVANT RULE, NOTIFICATIONS AND CIRCULAR-SECTION-6 OF CGST ACT- AUTHORISATION OF OFFICERS OF STATE TAX OR UNION TERRITORY TAX AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES

 

CA ARPIT HALDIA

 

  • Relevant Rule-Not Applicable

 

  • Relevant Notification

 

a) Relevant Notification-CGST

 

S.        No.NotificationParticulars
1.         Notification No.39/2017-Central Tax, Dated 13th October 2017 as amended by Notification No.10/2018-Central Tax, Dated 23rd January 2018Seeks to cross-empower State Tax officers for processing and grant of refund

 

b) Relevant Notification-IGST

 

S.        No. 

Notification

Particulars 
1.Notification No.11/2017-Integrated Tax, Dated 13th October 2017 as amended by notification No.1/2018-Integrated Tax, Dated 23rd January 2018Seeks to cross-empower State Tax officers for processing and grant of refund

 

  • Relevant Circular

a) Clarification regarding Officers of both Central tax and State tax authorized to initiate intelligence-based enforcement action on entire taxpayer’s base irrespective of administrative assignment of the taxpayer to any authority- Letter D.O.F. NO.CBEC/20/43/01/2017-GST (PT.), Dated  5th October 2018

 

Officers of both Central tax and State tax are authorized to initiate intelligence-based 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. 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. 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.

 

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