https://www.taxtmi.com/circulars?id=54330 Ward officers must use enhanced software validations and ITC output matching to target high risk dealers-new registrants with sudden GTO growth, large statutory form downloads without matching sales, circular trading, abrupt cessation of filing or registration, persistent nil GTO returns, frequent refund claimants, non payers and sustained excess ITC carry forwards-and trigger assessments from mismatch reports where discrepancies persist; on cancellation prefer framing assessments and serve notices at the cancellation address, compel registration of liable unregistered dealers, expedite recovery where no stay exists, and rely on system reports and alerts. en-us Tue, 08 Mar 2016 00:00:00 +0530 Wed, 09 Mar 2016 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54330 Ward officers must use enhanced software validations and ITC output matching to target high risk dealers-new registrants with sudden GTO growth, large statutory form downloads without matching sales, circular trading, abrupt cessation of filing or registration, persistent nil GTO returns, frequent refund claimants, non payers and sustained excess ITC carry forwards-and trigger assessments from mismatch reports where discrepancies persist; on cancellation prefer framing assessments and serve notices at the cancellation address, compel registration of liable unregistered dealers, expedite recovery where no stay exists, and rely on system reports and alerts. Circulars VAT - Delhi Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54330