TMI BlogRe-engineering of internal processes to implement taxpayer friendly measures in GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... er the administrative control of the State. The meeting was chaired by Sh. Dushyant Chautala, Hon'ble Dy. Chief Minister, Haryana along with Sh. Anurag Rastogi, IAS, ACS (E&T) and Sh. Shekhar Vidyarthi, IAS, Excise and Taxation Commissioner along with all officers with the rank of DETC and above posted in the Department. During the discussions, the officers gave a number of suggestions of improving taxpayer experience with the Department. The following suggestions were accepted and will be implemented: Issues Decisions A) It has been observed that many of the officers (especially Tax inspectors) have been visiting taxpayers without card. proper authorization. However, the GST Act very clearly provides for when, how and under what autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authenticity of such communication was also challenged. It was discussed that similar to CBIC a system of centralized generation of online tracking number may be implemented in the State of Haryana. i. In principle it was decided that no letter / communication should be sent from a field office without an ID which is generated from the BO web System. ii. Under GST all proceedings such as registration, show cause notices, demands, recovery etc. are already 100% online and all communication is also sent online. iii. In case the system does not provide for specific functions such as summons etc. then the ID can be generated using Enforcement / Enquiry ID module of the BO web system. iv. If due to any unforeseen circumstances an ID ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such. debit. Since the back-end system allows for blocking/un-blocking of ITC by Excise and Taxation Officer of State Tax, the unblocking will be done by the ETO of State Tax after taking due approval/permission from officers mentioned above in para I in writing on file. III. Sub-rule (3) of Rule 86 A provides that such restriction (blocking of ITC) shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. In view of the same, ITC blocked for more than one year should also be reviewed on priority. IV. The GST Policy Wing vide circular no. CBEC 20/16/05/21-GST/1552 dated November 02, 2021 has issued guidelines for invoking Rule 86A of CGST Rules, 2017. The similar circular has also been ..... X X X X Extracts X X X X X X X X Extracts X X X X
|