Large Taxpayer Unit operationalization centralizes return filing, mandates e-payment, and sets transition protocols for case handling. The Large Taxpayer Unit, Mumbai, is operational and the Board's prior LTU instructions apply with modifications: March returns filed with former jurisdictional officers, returns from April filed with the LTU; large taxpayers must pay all taxes by e-payment; ER.1 clause deleted due to format change; time-sensitive matters in the initial transition month remain with existing jurisdictional Commissioners then are to be transferred, and for matters requiring action in the following month the jurisdictional Commissionerate must send a D.O. letter detailing cases.
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Provisions expressly mentioned in the judgment/order text.
Large Taxpayer Unit operationalization centralizes return filing, mandates e-payment, and sets transition protocols for case handling.
The Large Taxpayer Unit, Mumbai, is operational and the Board's prior LTU instructions apply with modifications: March returns filed with former jurisdictional officers, returns from April filed with the LTU; large taxpayers must pay all taxes by e-payment; ER.1 clause deleted due to format change; time-sensitive matters in the initial transition month remain with existing jurisdictional Commissioners then are to be transferred, and for matters requiring action in the following month the jurisdictional Commissionerate must send a D.O. letter detailing cases.
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