D.O. PIS NO. 620027/Mumbai(B), 2017
GOVERNMENT OF INDIA
MINISTRY OF FINANCE / DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI- 110001
New Delhi, dated the 05.12.2017
Dr. John Joseph
Special Secretary S Member
Kindly refer to my earlier letter dated 01.12.2017. The Trans-1 data with respect to assessees from your State is being sent herewith by mail. The data is upto the month of October, 2017. You may like to verify this data with the assessees and report discrepancies if any between the data sent electronically to you and available with assessee as per his records.
2. Certain standard objections have been raised by the assessees as per the reports from the field:-
1 The assessee is migrated to the State administration and hence refuse to part with the data.
2 The assessee has directed his CA to file the return and the CA is out of station.
3 The assessee is having the data at their Hqrs. hence it takes time, to retrieve it.
4 There is no data to compare with as no Trans-1 data is available with the Department to confirm the authenticity of the data being collected or analyzed.
3. As regards the point- 1 the list of such assessees who refuse to part with the data, (names of such assessees) may be indicated and reported to this office. However, it is felt that if the officer is resourceful then he/ she should be able to collect the data.
4. With regard to point No-2, the CA may not be going on leave for a long time especially in the month of December as they should be busy filling the IT returns hence they may be contacted and data should be collected from them. The name of CA’s who are not cooperating with the Department along with the name of companies being handled by them may be Intimated to this office.
5. With regard to point No-3 in the new GST regime all the companies have to file the returns assessees wise hence you may collect this data from their Hqrs. either electronically or in hard copy at the earliest.
6. As far as the point No. 4 is concerned comparison of data should be possible now as you are being supplied with the GSTN data on Trans credit. Please analyze the data, report discrepancies/ disputed credit if any along with reasons for the same.
(Dr. John Joseph)
To all CCs.