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    <title>Clarification Issued on 05.10.2018 in Pursuance of Agenda Item No. 3(28)(viii) of the 9th Meeting of the GST Council by the Ministry of Finance, Government of India</title>
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    <description>Officers of both Central and State tax administrations are authorized to initiate intelligence-based enforcement action against any taxpayer irrespective of administrative assignment, and the authority initiating such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery and filing of appeals; GSTN is updating IT systems and State officers have been granted portal access to pursue legal proceedings against firms under Central jurisdiction where Central authorities have not initiated action, with joint zonal monitoring responsibility.</description>
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      <description>Officers of both Central and State tax administrations are authorized to initiate intelligence-based enforcement action against any taxpayer irrespective of administrative assignment, and the authority initiating such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery and filing of appeals; GSTN is updating IT systems and State officers have been granted portal access to pursue legal proceedings against firms under Central jurisdiction where Central authorities have not initiated action, with joint zonal monitoring responsibility.</description>
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