Revenue collection monitoring requires officers to ensure monthly and quarterly filers deposit due tax before month-end to prevent spillover. The department directed Zonal Additional Commissioners and Zonal Joint Commissioners to instruct Ward VAT Officers to monitor all monthly and quarterly filers and ensure all due tax for the current month is deposited within the same month to avoid spillover past the month-end; strict compliance is required and the circular is issued with prior approval of the Commissioner (VAT).
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Provisions expressly mentioned in the judgment/order text.
Revenue collection monitoring requires officers to ensure monthly and quarterly filers deposit due tax before month-end to prevent spillover.
The department directed Zonal Additional Commissioners and Zonal Joint Commissioners to instruct Ward VAT Officers to monitor all monthly and quarterly filers and ensure all due tax for the current month is deposited within the same month to avoid spillover past the month-end; strict compliance is required and the circular is issued with prior approval of the Commissioner (VAT).
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