VAT Officers Must Maintain Annual Guard Files with Orders and Notifications; Monthly Inspections by Zonal Commissioners Required.

All VAT Officers and Assistant VAT Officers are instructed to maintain guard files in their respective wards or operational circles for each financial year. These files should include copies of all assessment orders, objection and appellate orders, and circulars or notifications from various government branches. The orders must be cross-referenced with received objections for easier reconciliation. Zonal Deputy Commissioners and Zonal Joint Commissioners are responsible for ensuring these files are up-to-date and inspected monthly. This directive is issued with the approval of the Commissioner of Value Added Tax.

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