Centralized GST offence database requires timely case entry, modus operandi coding, and GSTIN-linked monitoring across investigations. CBIC prescribes a Standard Operating Procedure for maintaining a centralized GST offence database on the DIGIT platform of DGGI. The procedure requires timely entry of case details from detection through investigation, adjudication, appeal, prosecution and rewards, together with GSTIN-linked data, modus operandi codes, quantum involved, recovery, and later case developments. It also requires monthly monitoring and reporting, and mandates that offence details be entered within 24 hours from 01.07.2020, including older cases in the prescribed template.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Centralized GST offence database requires timely case entry, modus operandi coding, and GSTIN-linked monitoring across investigations.
CBIC prescribes a Standard Operating Procedure for maintaining a centralized GST offence database on the DIGIT platform of DGGI. The procedure requires timely entry of case details from detection through investigation, adjudication, appeal, prosecution and rewards, together with GSTIN-linked data, modus operandi codes, quantum involved, recovery, and later case developments. It also requires monthly monitoring and reporting, and mandates that offence details be entered within 24 hours from 01.07.2020, including older cases in the prescribed template.
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