Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
This instruction pertains to the systemic improvement regarding mapping and de-mapping of officers on the GSTN portal. It addresses an incident where a relieved officer fraudulently sanctioned a refund due to failure in de-mapping from the portal. To prevent such occurrences, it recommends immediate de-mapping upon relieving, monitoring by supervisory officers, compliance reporting to jurisdictional authorities, and clear accountability of concerned officers responsible for mapping/de-mapping. Principal Commissioners/Commissioners are directed to ensure strict compliance with the Directorate General of Vigilance's guidelines in this matter.
This instruction pertains to the systemic improvement regarding mapping and de-mapping of officers on the GSTN portal. It addresses an incident where a relieved officer fraudulently sanctioned a refund due to failure in de-mapping from the portal. To prevent such occurrences, it recommends immediate de-mapping upon relieving, monitoring by supervisory officers, compliance reporting to jurisdictional authorities, and clear accountability of concerned officers responsible for mapping/de-mapping. Principal Commissioners/Commissioners are directed to ensure strict compliance with the Directorate General of Vigilance's guidelines in this matter.
Note: It is a system-generated summary and is for quick reference only.