TaxTMI 
TaxTMI 
TaxTMI 
Instructions for enabling Internal Control Mechanism for Refunds in GST
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....d Taxation Commissioners (Range), All Dy. Excise and Taxation Commissioners (ST), In the State Memo No. 193/GST-II, Dated the 15.02.2022 Subject: Instructions for enabling Internal Control Mechanism for Refunds in GST. Regular feedbacks are being received from various field formations underlining the need to have an oversight mechanism in refund processing under GST. Therefore, the Depa....
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....f GST RFD-06 is passed, ETO-cum-Proper Officer shall forward the complete case with his/her recommendations and comments, to the Deputy Excise and Taxation Commissioner, in-charge of the District, on file. Deputy Excise and Taxation Commissioner, in-charge of the District, shall examine the case in order to satisfy himself with regard to propriety and legality of the case. After examination of th....
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....these cases pertaining to each ward in order to satisfy himself with regard to propriety and legality of the orders passed by the ETO-cum-Proper officer. Deputy Excise and Taxation Commissioner in-charge of the District, may take up to 5% of such cases in a quarter in the district and ensure that cases from all wards are covered in the scrutiny. Where any deficiency in terms of propriety and leg....
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....O- cum - proper officer may, if required, get physical verification of the taxpayer done under Rule 25 of the HGST Rules,.2017. The ETO - cum- proper officer shall also examine the application for the purpose of ensuring the compliance of the applicant in terms of section 54(10) and section 54(11) of the Goods and Services Act. He shall also verify if there is any outstanding arrears pending agai....