Factory visit by GST officer, Goods and Services Tax - GST

[Mehul Pandya]

Dear sir,

Our unit is mentioned under SGST Jurisdiction. But today 3 CGST officer came to our business premises and told to produce some export and refund related documents. We are filling refund claims at SGST office and submitting all the original documents there. Now same all the docs are required by CGST officers too. They have given one inquiry letter and given us 2 days time to produced all the purchase and sales invoices from the date of registration.

So my question is they can do so when unit is alloted to SGST ? They have also not mentioned any GST clause under which they have initiated inquiry... Is there any remedy available in LAW ?

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

Very pathetic situation.

[KASTURI SETHI]

You will have to be calm and patient. keep your cool.I have observed that sometimes an assessee thinks that records are neat and clean but actually the situation is reverse. It often happens so. The officers of the department cannot visit any unit without permission. They do not do so. They will not disclose anything during investigation. Resort to amicable approach. or wait for the conclusion of the investigation.

[Srinivasan Krishnamachari]

Dear Querist,

GST refunds granted by State needs only payment advice, to be issued by the Centre and vice versa. Action of one is binding on the other and needs to be mutually honoured as per GST Law, as far refunds.

If there are any investigations to be done, it is for the Center's Central GST Intelligence, that has concurrent powers to investigate, in GST, even of State register units and again vice versa.

Beyond this nothing meets the eye in terms of CGST Laws, requiring intervention with state registrations.

Even, the powers given to the JC to authorize calling for records are confined to each one's registered units, only as far you can see from the GST Laws of center and state, except for cross-empowerment in investigation by designated Agencies and not by jurisdictional authorities.

At best one's concerns and apprehensions can be shared /exchanged with one another, in case not their own registration,which is more appropriate and highly recommended to avoid criss crossing jurisdictions of each other, at the inconvenience of registrants, is the general advisory given to its officers, by both Authorities,as far I know.

K. Srinivasan

[Srinivasan Krishnamachari]

Dear Querist,

GST refunds granted by State needs only payment advice, to be issued by the Centre and vice versa. Action of one is binding on the other and needs to be mutually honoured as per GST Law, as far refunds.

If there are any investigations to be done, it is for the Center's Central GST Intelligence, that has concurrent powers to investigate, in GST, even of State register units and again vice versa.

Beyond this nothing meets the eye in terms of CGST Laws, requiring intervention with state registrations.

Even, the powers given to the JC to authorize calling for records are confined to each one's registered units, only as far you can see from the GST Laws of center and state, except for cross-empowerment in investigation by designated Agencies and not by jurisdictional authorities.

At best one's concerns and apprehensions can be shared /exchanged with one another, in case not their own registration,which is more appropriate and highly recommended to avoid criss crossing jurisdictions of each other, at the inconvenience of registrants, is the general advisory given to its officers, by both Authorities,as far I know.

K. Srinivasan