For a PCCIT region where the NCLT bench is not situated in the region, the concerned PCCIT was directed to ensure representation by coordinating with the PCCIT in whose jurisdiction the NCLT bench is located. This assumes importance in view of the fact that in case of many NCLT benches, a single bench covers the territorial jurisdiction of more than one Pr.CCIT region.
I am directed to forward herewith the Central Action Plan for the First Quarter i.e. (April, 2018 to June, 2018) for the FY 2018-19. You are requested to circulate the same among st all the officers in your region for necessary action.
The returns pushed to the Assessing Officer for processing by the CPC are required to be processed electronically on the ITBA. However, in exceptional circumstances, whenever returns cannot be processed because of technical difficulties in functioning of ITBA, in order to provide an uninterrupted taxpayer service, the Assessing Officer can also manually process the return that is pushed to them by the CPC with prior administrative approval of Pr. CIT.
It has been further decided that from 01.04.2018, all Show Cause Notices (SCNs) and adjudication orders must be issued through DIGIT. It must also be ensured that SCNs are issued well within the stipulated time period and are not delayed till the last day.
Wherever information provided in GSTR I is incorrect or insufficient, exporters have been given the option to rectify the same through Table 9A of GSTR 1. The modification done through Table 9A have been transmitted by GSTN to Customs EDI system.
The special drive on refunds to exporters which started from 15th March 2018 is scheduled till 29th March, 2018. All the concerned formations will anyway have their offices open on this day. However, in order to facilitate the exporters, especially the ones who for some reason could not avail of the facility of the special drive on the designated days, I would like all the concerned offices to remain open on 30th (Friday) and 31st March 2018 (Saturday) also.
As we near the end of the Financial Year 2017-18, I would once again like to reiterate our need to focus on the recovery of arrears. In my review meeting on the status of recovery of arrears, I note that as on 31st January, 2018, there is a total of Rs 11,450 crores of clearly recoverable arrears
In case where notice u/s 142(1) (i) &(ii) is already issued in old format to the assessees, requiring them to furnish information mentioned in notice at the date and time fixed in the office of Assessing Officer, an SMS/Email is being sent to all such assessees intimating them to furnish the said information electronically through their account in e-filing website.
As you are aware, the 26th meeting of the GST Council was held on 10th March, 2018 wherein certain recommendations have been made. In this meeting it was decided that e-way bill system for inter-State movement of goods across the country would be implemented from 1st of April, 2018
In the Guidance Note on CGST Transitional Credit, various checks have been prescribed in relation to the various entries provided in various tables of TRAN The verification in terms of the above mentioned Guidance Note has to be conducted in respect of the list of top 50,000 GSTINs in the order of transitional credit availed.
