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of <h1>Smooth Transition of Large Taxpayer Units to GST Regime: File Transfers, Case Adjudication, and Audit Responsibilities.</h1> The circular addresses the transition of Large Taxpayer Units (LTUs) to the Goods and Services Tax (GST) regime starting July 1, 2017. It outlines procedures for transferring legacy work, including file transfers and adjudication of pending cases. Chief Commissioners are instructed to manage the transition by forming committees to oversee file transfers to new GST Commissionerates. Adjudication of pending show cause notices (SCNs) will be handled by the jurisdictional CGST Commissionerates. Legal matters, including cases in CESTAT and higher courts, will be transferred to appropriate jurisdictions. Audit responsibilities will shift to territorial audit Commissionerates. Further orders may be issued for smooth implementation.
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