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.
You all are aware that during sessions of Parliament. the Parliamentary Questions (PQ.) — Lok Sabha / Raiya Sabha have to be answered by the Finance Minister, as and when required. Accordingly, data is required to be collected from the field formations of CBEC on urgent basis and data from pan India has to be consolidated at this end and draft reply has to be put up to GST Policy Wing for onward submission and approval of the answer to the PQ concerned.
This is in reference to the subject mentioned above. Phase 4 of the Investigation Module has been rolled out on 12.03.2018.
It is proposed to have a campaign for going paper-free during the next two months, namely, March and April, 2018 with focus on verifying AADHAAR for the members so that all claims are received online avoiding submission of paper-claims
It is once again reiterated that the CIT (Appeals) should abide by the instructions of CBDT regarding timely issue and dispatch of appellate orders in letter and spirit. It is also important to note that the Apex Court has held that CIT (Appeals) has plenary powers in disposing of an appeal. These powers must be used by CIT (Appeals) judiciously while passing appellate orders.
Continued variance in Appeal statistics generated in CIT(A) module of ITBA in the Monthly Disposal Report, especially with regard to the opening balance figures as on 01.04.2017 and opening balances for every month is a matter of great concern for the Board.
As you are aware, e-SANCHIT shall be made mandatory from 15t” March, 2018. The Board has issued instructions to all the Chief Commissioners to launch e-SANCHIT in all the EDI locations.
As a number of IGST refunds are stuck due to invoice mismatch and other mismatches, an interface has been developed in ICES where Customs officers can process refund claims and sanction refund. All the concerned Chief Commissioners are requested to ensure that all pending refund claims arising due to invoice mismatch or other mismatch which need rectification by trade/our officers are processed and settled on a priority basis.
As per the above instructions the list of the income tax buildings which have limited bandwidth are given in Annexure- A { List of 156 income tax buildings on VSAT} and Annexure –B { List of 212 other income tax buildings which are in the process of up gradation and expected to be completed by 31-03-2018).
Reference may be made to the letter on the subject above in F.No: DGIT(S)-3/AST/Processing of CASS Cases/101/2016-17/2 Date: 07.02.2018, wherein it was requested that Assessing Officers may be directed to complete processing u/s 143(1) for all Time barring Paper and E-filed returns expeditiously, wherever applicable.
