TaxTMI 
TaxTMI 
What is LTU? What are the fascilities availiable to a LTU?
Large Taxpayer Unit
23 Aug 2012 
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Large Taxpayer Unit centralises tax filings and permits CENVAT credit transfer with dedicated client support and electronic services.
A Large Taxpayer Unit centralises assessment and compliance for all taxes for entities under a single PAN, permitting single-place filing of excise, service tax and direct tax returns, electronic filing and payment, issuance of digital signatures, appointment of a dedicated client executive, mechanisms for duty-free movement of goods and transfer of CENVAT credit among units, risk-based audits, and time-bound disposal of rebate/refund claims. (AI Summary)
A Large Taxpayer Unit centralises assessment and compliance for all taxes for entities under a single PAN, permitting single-place filing of excise, service tax and direct tax returns, electronic filing and payment, issuance of digital signatures, appointment of a dedicated client executive, mechanisms for duty-free movement of goods and transfer of CENVAT credit among units, risk-based audits, and time-bound disposal of rebate/refund claims. (AI Summary)