TaxTMI 
TaxTMI 
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
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....2;, उ०प्र०। 2. समस्त एडीशनल कमिश्नर ग्रेड-2. (वि0अनु०शा०) वाणिज्य कर, उ०प्र०१ 3. समस्त ज्वाइण्ट कमिश्नर (कार्यपालक) वाणिज्य कर, उ०प्र०। विषय :- जी0एस0टी0 काउंसिल की 9वीं बैठक के कार्यवृत्त के एजेंडा बिन्दु संख्या-3(28)(viii) द्....
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....#2325;िये जाने की अस्पष्टता के बिन्दु पर दिनांक 16.01.2017 को आयोजित जी0एस0टी0 काउंसिल की 9वीं बैठक में विचारोपरान्त इस कार्यवृत्त के एजेंडा बिन्दु संख्या-3(28) (viii) द्वारा निम्न निर्णय लिया गया है:- "Both the Central and the State tax adminstrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain." ज....
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....निर्णय व विशेष सचिव व सदस्य, केन्द्रीय उत्पाद व सीमा शुल्क बोर्ड, वित्त मन्त्रालय, भारत सरकार, नई दिल्ली द्वारा निर्गत पूर्वोक्त क्लेरिफिकेशन के क्रम में यह अपेक्षित है कि इस विभाग के अधिकारियों द्वारा के....
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....ी है। इस तरह के काफी प्रकरण केन्द्रीय प्राधिकारियों द्वारा उक्त पत्र का उल्लेख करते हुये राज्य के प्राधिकारियों को वापस किये जाते रहे हैं। ऐसी स्थिति में यह सम्भावित है कि इस प्रकार के कई प्रकरण आपके जोन म....
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....;नुवर्ती क्रेताओं के विरूद्ध कार्यवाही पूर्ण करें। अतः निर्देशित किया जाता है कि उक्त प्रकरणों में से, जिनमें केन्द्रीय प्राधिकारियों द्वारा कार्यवाही प्रारम्भ न की गयी हो, तो राज्य प्राधिकार के सम्बन&....
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....2366; Access राज्य के अधिकारियों को उपलब्ध करा दिया गया है। उपरोक्त के सम्बन्ध में मॉनीटरिंग करके कार्यवाही कराने का संयुक्त उत्तरदायित्व सम्बन्धित जोनल एडीशनल कमिश्नर ग्रेड-1, एडीशनल कमिश्नर ग्रेड-2(वि०अनु०शा०) &....
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....al Secretary and Member, Central Board of Excise and Customs, Ministry of Finance, Government of India, New Delhi, Semi-Government Letter No. CBEC/20/43/01/2017-GST(Pt.) Point No. 03 and 06 of 05.10.2018 have informed the officers of the Central Authority by the following decision:- (3) It is accordingly clarified that the officers of both Central Tax and State Tax are authorized to initiate intelligence based enforcement action on the entire taxpayer's base of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. It is also informed that GSTN is already making changes in the IT system in this regard. In the course of the aforesaid clearance issued by the Special Secretary and Member of the G.S.T. Council, Central Board of Excise and Customs, Ministry of Finance, Government of India, New Delhi, it is necessary that the officers of this department are required to be fulfilled by the officers of this department, the officers of the Central Authority have to be fulfilled by the officers....
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....¤‚ सीमा शà¥à¤²à¥à¤• बोरà¥à¤¡ CENTRAL BOARD OF EXCISE & CUSTOMS . NORTH BLOCK, NEW DELHI-110001 Tele : +91-11-23094828 Fax: +91-11:23092512. Dated: 5th October, 2018 MAHENDER SINGH Special Secretary & Member D.O. F.No. CBEC/20/43/01/2017-GST (Pt.) Colleague, Dear It has been brought to the notice of the Board that there is ambiguity regarding initiation of enforcement action by the Central tax officers in case of taxpayer assigned to the State tax 'authority and vice versa. 2 In this regard. GST Council in its 9" meeting held on 16.01.2017 had discussed and made recommendations regarding administrative division of taxpayers and concomitant issues. The recommendation in relation to cross-empowerment of both tax authorities for enforcement of intelligence based action is recorded at para:28 of Agenda note no. 3 in the minutes of the meeting which reads as follows :- "vill. Both the Central and State tax administrations shall have the power to take intelligence- based enforcement action in respect of the entire value chain" 3. It is accordingly clarified that the officers of both Central tax a....