Revenue collection and functional targets were fixed zone-wise for 2019-20, with monthly monitoring and performance appraisal linkage. Revenue collection targets for 2019-20 were fixed zone-wise and month-wise, with officer-wise and sector-wise bifurcation required to ensure 100% achievement of monthly and annual targets. Functional targets were also prescribed for registration, non-filers, return scrutiny, red-flagged dealers, adjudication, recovery, and refunds, with monitoring through VAT MIS and GSTN reports and periodic review at zonal, divisional, and Headquarters levels.
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Provisions expressly mentioned in the judgment/order text.
Revenue collection and functional targets were fixed zone-wise for 2019-20, with monthly monitoring and performance appraisal linkage.
Revenue collection targets for 2019-20 were fixed zone-wise and month-wise, with officer-wise and sector-wise bifurcation required to ensure 100% achievement of monthly and annual targets. Functional targets were also prescribed for registration, non-filers, return scrutiny, red-flagged dealers, adjudication, recovery, and refunds, with monitoring through VAT MIS and GSTN reports and periodic review at zonal, divisional, and Headquarters levels.
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