https://www.taxtmi.com/circulars?id=62582 Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 24 Sep 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62582 Mandated enforcement visits target registered persons repeatedly failing to file FORM GSTR-3B or remit collected taxes; Assistant Commissioners, CTOs of LGSTOs/GSTSOs and DGSTOs hold jurisdiction under section 71 to assign and conduct visits. Assignments and approvals must follow FORMAT-1 and FORMAT-2 respectively; officers must report fortnightly in FORMAT-3, maintain FORMAT-5 visit registers, and DGSTOs must consolidate monthly in FORMAT-4 to send to Additional CCT (Audit). Data will be analysed for assessment under sections 62 and 64, and strict compliance with procedures is mandated. Circulars GST - States Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62582