The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2024-GST, dated October 4, 2024, addressing systemic improvements related to the mapping and de-mapping of GST officers on the GSTN portal. This directive follows a case where an officer, not de-mapped promptly after being relieved from their position, sanctioned a fraudulent refund. The Directorate General of Vigilance (DGoV) has recommended that officers be immediately de-mapped upon completing their duties, and this process should be monitored by senior officers such as Joint Commissioners or Additional Commissioners. A compliance report is to be submitted to the jurisdictional Commissioner within a specific time frame. The instruction emphasizes the need for strict accountability of officers responsible for the mapping and un-mapping process on the GSTN portal. All Principal Commissioners or Commissioners have been directed to ensure adherence to these guidelines to prevent misuse of authority and maintain the integrity of the refund process.
File No.: CBIC-20016/26/2024-GST
भारत सरकार
वित्त मंत्रालय
(राजस्व विभाग)
केंद्रीय अप्रत्यक्ष कर और सीमाशुल्क बोर्ड
जी. एस. टी. पॉलिसी विंग
Instruction No. 04/2024-GST | Dated: 04.10.2024
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax
Madam/Sir,
Subject: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding.
A reference has been received from the DGoV, CBIC, New Delhi stating therein that a GST officer, mapped in the GSTN portal, was not de-mapped with immediate effect after his relieving from the charge, which resulted into fraudulent sanction of refund by the officer.
2. In this regard, certain systemic improvement has been suggested by DGoV (Hqrs), inter- alia, recommending that officers should be immediately de-mapped from the concerned field formation, on the GSTN portal, upon execution of the GFR-33. DGoV further suggested that the same may be monitored by supervisory officers, preferably of the rank of Joint Commissioner / Additional Commissioner, and a compliance report in this regard may be sent to the jurisdictional Commissioner / Principal Commissioner or equivalent within a specified time period. It is also requested that clear responsibility and accountability of the concerned jurisdictional officers, responsible for mapping / un-mapping of the officers on the GSTN portal, may be ensured regarding the same.
3. In view of the above, it is requested that all Principal Commissioners/ Commissioners or equivalent, may be directed to ensure strict compliance of the directions given by the Directorate General of Vigilance (DGoV) in this regard.
Yours faithfully,
(Gaurav Singh) Commissioner
Copy for information to:
1. The Principal Director General, DGoV, CBIC, Samrat Hotel, Chanakyapuri, New Delhi – 110021 [Ref: Letter F. No. V.575/08/2022/14606 dated 02.09.2024, issued by the Additional Commissioner (Vigilance), DGOV, New Delhi
2. The CEO, GSTN, World mark 1, Aerocity, Indira Gandhi International Airport, New Delhi-110037.
Commissioner
GST Policy Wing
