TaxTMI 
TaxTMI 
Standard Operating Procedure regarding Creation of a Centralized GST Offence Database of CBIC
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....GIT platform of DGGI. For this purpose, a Standard Operating Procedure, as detailed below is being prescribed. 2. DIGIT Standard Operating Procedure (SOP) DIGIT aims to create a simple, easily accessible and transparent interface for the officers of DGGI and CGST & C. Ex. field formations in storing and retrieving data on cases registered by them. This Module assists in keeping track of the various cases detected and the progress made and status of each case by recording the details of the cases at various stages of investigation, adjudication, appeal, prosecution &rewards. System aims to generate various types of reports. Since this Module is a powerful tool to monitor, track progress of investigation till logical conclusion of the c....
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.... Service Tax or GST. ^1[(d) The date of detection should be the date of issuance of the Incident Report for the purpose of feeding offence details in the DIGIT Module. It is suggested that the Incident Report should be issued within five working days of the date of search/ visit and in case, the enquiry is made under summons / letter, the date of prima facie having arrived at the decision that there is a case of evasion of tax / duty. Further, in case of audit-based detection, the date of issuing the minutes of the meeting of the Audit Monitoring Committee shall be taken as the date of detection.] (e) Utmost care is to be taken while selecting the category of evasion of duty/ tax, i.e. Modus Operandi. For this purpose, the....
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.... or both and such ITC has been used for IGST refund (Type-I: Refund of unutilized ITC in zero rated supply) under Section 16(3)(a) of the IGST Act, 2017)}: Code 5.6 (xiv) ITC fraud {where ITC has been availed without receipt of goods or services or both and such ITC has been used for IGST refund (Type-II: Refund of IGST paid in zero rated supply) under Section 16(3)(b) of the IGST Act, 2017}: Code 5.61 (xv) ITC fraud {where ITC has been availed without receipt of goods or services or both and such ITC has been used for GST refund (Type III: Refund of accumulated credit on account of inverted duty structure) under clause (ii) of the proviso to Section 54(3) of the CGST Act, 2017}: Code 5.62 (xvi) Others (e-way bill....
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....ery are not available. These details should be entered immediately into the Module as & when the same are available. This requires that the data/ details are to be fed timely. (i) While issuing the Incident Report, it should be clearly mentioned that the data/ details of the case up to the stage of issuance of the Incident Report, have been entered in the Module and particulars of DIGIT Module case number should be invariably mentioned in the Incident Report. (j) After completion of investigation, either the case is closed by voluntarily deposit of duty/ tax or show cause notice is issued. The details regarding the same shall be carefully entered in the respective fields. It needs to be appreciated that the pendency of the....
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....etected between 01.07.2017 to 30.06.2020 would also have to be entered in DIGIT platform in the prescribed template. 8. This issues with the approval of Member (Investigation), CBIC. (Neeraj Prasad) Commissioner (GST-Inv.), CBIC Tel. No .: 011-21400623 Email id: [email protected] [Note: Format of the template vide which the offence data/details is to be populated on the DIGIT platform is attached with the Instruction.] A. GST Offence: (Amount in Rs. Crore) S1. No. Name of the Entity GSTIN Constitution of Business State/ UT where main GSTIN located Date of Detection Quantum involved Recovery effected HSN of Commodities involved SAC of Services ....
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....ut receipt of goods or services or both and such ITC has not been used for IGST refund): Code 5.5 (xiii) ITC fraud {where ITC has been availed without receipt of goods or services or both and such ITC has been used for IGST refund (Type-I: Refund of unutilized ITC in zero rated supply) under Section 16(3)(a) of the IGST Act, 2017)}: Code 5.6 (xiv) ITC fraud {where ITC has been availed without receipt of goods or services or both and such ITC has been used for IGST refund (Type-II: Refund of IGST paid in zero rated supply) under Section 16(3)(b) of the IGST Act, 2017}: Code 5.61 (xv) ITC fraud {where ITC has been availed without receipt of goods or services or both and such ITC has been used for GST refund (Type III: Refund of accum....