TMI BlogHandling of legacy work of LTUs in the GST regime-regX X X X Extracts X X X X X X X X Extracts X X X X ..... (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 received on the issue of handling of legacy work of the present LTUs in the GST regime. 2. In this regard, the following directions are hereby issued with the approval of the Board to address issues relating to transition:- (i) The Chief Commissioners of LTUs Bengaluru, Delhi, Chennai, Mumbai and Kolkata may issue instructions for transfer of files to the new formations. For effective monitoring of the movement and smooth transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Board or DGCEI as per the instructions in the Master Circular No. 1053/02/2017-CX, dated 10th March, 2017 . Proposal, if any, in this regard may be forwarded. 3.2 In case of Service Tax SCNs, there would not be any difficulty where SCNs are issued to assessees having single service tax registrations or ISD registration. As far as Show Cause Notices issued to the assessees having Centralised registration is concerned, the jurisdictional authority in the re-organised CGST/ Central Excise Commissionerate exercising control over the business location which had taken Centralised Registration (in the previous regime) may take up the adjudication of the legacy notice irrespective of the fact that Show Cause Notice issued to a particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audited by the respective audit Commissionerate having territorial jurisdiction over the assessees. 6.2 The SCNs issued by the Audit Commissionerate but answerable to the proper officer of the Executive Commissionerate (i.e. LTU) may be adjudicated by the proper officer of the respective Executive Commissionerate having territorial jurisdiction over such assessees post GST. Once these SCN files are transferred to the Executive Commissionerates having territorial jurisdictions over the assessees, they may issue corrigendum to such SCNs making them answerable to the proper officer of that Commissionerate. For adjudication of SCNs issued by the LTU audit Commissionerate the same principle has to be followed as enumerated in para 3.1 and 3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date handed over Date Received Signature Signature Annexure-II ( List of all files) Sl. No Present Commissionerate Name of the assessee Assessee Code (ECC Code, Registration No.) Address Pin Code of the Assesseee File No. No. of pages contained in the file Amount involved Present position Due date, if any To be transferred to new GST Commissionerate in the State of Remarks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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