Creation of a Large Taxpayer Unit (LTU) & Function and Powers of Chief Commissioner, LTU-reg.

Large Taxpayer Unit single-window tax administration centralises direct and indirect tax dealings for large taxpayers across jurisdictions.

Creation of a Large Taxpayer Unit establishes a single-window tax office to handle central excise, service tax and direct tax matters for large taxpayers holding a single PAN. A Chief Commissioner will head the LTU with responsibilities for administration, coordination between direct and indirect tax wings, revenue monitoring, quality assurance, review of adjudicating orders and issuing trade guidance. Commissioners will carry executive and appellate charges; a Client Executive will be assigned to each taxpayer. LTU officers have all-India jurisdiction over registered premises of assigned taxpayers, with concurrent limited local commissionerate interaction for specified physical functions.