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    ins-gst-no-03-2024

    Uploaded by

    Chaitanya Gauba
    Gst notice

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    © All Rights Reserved
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    ins-gst-no-03-2024

    Uploaded by

    Chaitanya Gauba
    4 views1 page
    Gst notice

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    © © All Rights Reserved

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    Gst notice

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    4 views1 page

    ins-gst-no-03-2024

    Uploaded by

    Chaitanya Gauba
    Gst notice

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
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    Instruction No.

    03/2024-GST

    F. No. GST/INV/Instructions/2023-24
    Government of India
    Ministry of Finance
    Department of Revenue
    (Central Board of Indirect Taxes and Customs)

    New Delhi, Dated 14" August, 2024.


    To,

    All Pr. Chief Commissioners/Chief Commissioners, CGST Zones/ CGST & Customs Zones,
    All Principal Directors General/Directors General under CBIC,
    All Pr. Commissioners/Commissioners, CX & CGST (incl. Audit)

    Madany/Sir,

    Subject: Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit
    matters- reg.

    The undersigned is directed to say that the Board’s Instruction No. 01/2023-24-GST (Inv.)
    dated 30-03-2024 has been issued providing guidelines for maintaining ease of doing business
    while engaging in investigation with regular taxpayers. The para 2(g) of said Instruction is —
    “The scenario may arise in a CGST Zone where an issue investigated by one of the (Pr.)
    Commissioners is based on an interpretation of CGST Act/ Rules, notifications, circulars
    ete, and it is in the direction of proposing non-payment or short payment of tax, however,
    the background is that the taxpayer(s) is/are following, or have followed, a prevalent trade
    practice based on particular interpretation on that issue in the sector/industry. This
    scenario results in more than one interpretation and likelihood of litigation, change in
    practice etc.

    Insuch cases, it is desirable that the zonal (Pr.) Chief Commissioner make a self-contained
    reference to the relevant policy wing of the Board i.e. the GST Policy or TRU. The
    endeavor, to make such reference before concluding investigation, and as much in advance,
    as is feasible, of the earliest due date for issuing of show cause notice, may be useful in
    promoting uniformity or avoiding litigation if the matter, after being processed, is amongst
    those that also gets placed before the GST Council.”

    2. The Board desires that during the process of audit, wherever the relevant CGST Audit (Pr.)
    Commissioner comes across the scenario described above, the Zonal (Pr.) Chief Commissioner
    should follow the procedure and endeavor prescribed by Board in para 2(g) of above Instruction.
    This applies also to on-going audit proceedings.

    Hindi version to follow.


    Yours faithfully,

    @ A w—
    ~
    (Vijay Mohan Jain)
    Commissioner, GST-Investigation, CBIC

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