Creation of a Large Taxpayer Unit (LTU) & Function and Powers of Chief Commissioner, LTU-reg.

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...., 2006 To All Chief Commissioners of Customs and Central Excise All Director Generals All Commissioners of Customs and Central Excise All Commissioners of Customs and Central Excise (Appeals),   [email protected] Subject: Creation of a Large Taxpayer Unit (LTU) & Function and Powers of Chief Commissioner, LTU-reg. Sir/Madam,      &n....

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....ers who pay direct and indirect taxes above the threshold limit as specified in the notification no. 20/2006 C.E (NT) dated 30.09.2006. It is a single office that would deal with central excise/service tax/ income tax/ corporate tax issues of all units holding a single PAN.  All aspects of business in relation to Central Excise and Service Tax assessees such as filing of returns, scrutiny of ....

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....ommissioners as adjudicating authority (as a member of Review Committee). ·   Issuance of trade notices/ circulars to bring about uniformity in tax administration as well as determination of amount of tax payable. ·   Coordination with the Boards (CBEC and CBDT), Directorates and with other field formations in the matters such as audit verification, revenue re....

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....All India jurisdiction in respect of all registered premises of a large taxpayer registered in that particular LTU. The erstwhile Central Excise or Service Tax commissionerate officers will have concurrent jurisdiction. However, the interaction with these units will be limited to specific functions requiring physical presence of the officers for purposes as warehousing, sealing or any other work a....