Annual Revenue from GST and other Commercial Taxes — Measures to achieve revenue optimization

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.... results in discovery of undeclared liabilities either by error, omission or by deliberate deception. This can better be achieved by Visit to the business premises of the Auditee to understand the establishment, business practices, methodical review of internal controls etc. Since, the Audit proceedings U/s 65 of the KGST Act, 2017, is a time bound process, in order to achieve the desired result of the Effective Audit expeditiously, the Audit officer or the team would be required to perform verification processes of the books of account and other documents at the office of the Auditee after desk review and assessment of Audit risks. Further, sub-section (2) of Section 65 of the KGST Act empowers the officer referred in Section 65(1) to conduct Audit at the premises of the registered person who is required to afford necessary facility to the Audit officer to verify the books of account and other documents in terms of sub-section (5) of Section 65 of KGST Act. Accordingly, in the interest of effective disposal of cases, the Audit officer or Audit team shall take up Visit Audit in all the Top taxpayers allotted cases and in all the high tax yielding cases which require physical visit ....

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.... to the O/o Adcom (A, I&C) on or before 5th of every month. (Annexures 1 and 2 appended hereto are for internal use of the respective DGSTOs). AMC shall engage in intensive interaction among themselves in their jurisdictions and across, to select risk parameters, themes, sectors, and risky tax- payers, devise action plans and strategies. Respective reviewing Adcoms of the DGSTOs shall monitor the AMC for better effective Audit outcomes. 5. Given the ubiquity of data in GST Prime/E-way bill analytics/GSTN BIFA and the information from Local Intelligence Network (Informants), their effective use could contribute enormously to overall organizational performance. The goal of the work programme set out here is to provide mechanism and measures that would help to develop a culture of continuous improvement and incremental progress in performance. The jurisdictional Joint Commissioners shall draw-up clear strategies, provide objectives and bench marks to the field officers and shall encourage sharing of information, initiatives, experiences and best practices and also facilitate an environment of effective GST Audit to improve compliance management systems. Performance Review of D....

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....the discrepancy found (In Rs.) :         (b)   Tax paid during audit :         Tax dues (12a - 12b) :         13. (a)   Total interest payable :           (b)   Interest paid during audit :         Interest dues (13a -13b) :         14. (a)   Penalty Payable :           (b)   Penalty paid during audit :           Penalty dues (14a-14b) :         15. Total amount paid during audit :         16. Total amount due (Tax + Interest + Late fees + Penalty) :         17. Specify Reasons in case of Nil Report :                                  &emsp....

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....bsp; Tax dues (12a - 12b) :         11. (a)   Total interest payable :           (b)   Interest paid against DRC-01A/DRC-1/ Adjudication Order :           Interest dues (13a-13b) :         12. (a)   Penalty Payable :           (b)   Penalty paid against Adjudication Order :           Penalty dues (14a-14b) :         13. Total amount paid during Adjudication Proceedings (Tax + Interest + Penalty) :         14. Total amount Due (Tax+ Interest + Penalty) :         15. Specify Reasons in case of Nil Report :                                              DCCT/ACCT/CTO ....

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....p; 4. Status of Completed Cases : (a)   No. of Cases with No liability detected :        (Reasons in brief with case-wise report in such cases shall be enclosed)   (b)   No. of Cases fully collected :   (c)   No. of Cases with partial payment :   (d)   No. of Cases with zero payment :     5. No. of cases pending : Pending for less than 3 months Pending for 3-6 months Pending for 6-12 months Pending for more than one year 2017-18 :         2018-19 :         2019-20 :         2020-21 :         2021-22 :         2022-23 :         6. Status of pending cases : Pending at the stage of ADT-1 :   Pending at the stage of desk-review :   Pending for approval of Audit plan :   Pending at the stage of examination of books of account :   Examination of books of acc....