CBIC issues Standard Operating Procedure for Field Formations for Examining and Forwarding Representations of Taxpayers to GSTN [Read Circular]

The Central Board of Indirect Tax & Custom (CBIC) through the circular stated that in order to avoid the technical glitches on common portal the Central Board of Indirect Tax & Custom (CBIC) the uniformity in the standard Operating procedure will be followed by the field formations for examining and forwarding the details of taxpayers to Goods and Service Tax Networks (GSTN).

The circular was issued by Sanjay Mangal, Commissioner of Goods and Service Tax (GST) addressing the Principal Chief Commissioners or the Chief Commissioner of Central Tax. The subject-matter of the circular pertained to various rules of uniformity which were introduced in the Central Goods and Service Tax (CGST) Rules, 2017 and also the Income Tax Grievance Redressal Mechanism also came into existence by the recommendation of GST Council in order to address the grievances of the GST payers pertaining to the glitches.

Goods and Service Tax Networks (GSTN) issued a Standard Operating Procedure (SOP) in order to remove glitches on the common portal and ensure uniformity in the procedure which is to be followed by the field formation in order to examine and forward the details of the taxpayers to Goods and Service Tax Networks (GSTN).

The subject-matter of the circular also pertains to the following grievances:

1. While referring to the technical glitches under Goods and Service Tax Networks (GSTN)  the nodal officers failed to follow the procedure prescribed by  Standard Operating Procedure (SOP).
2. The representations sent by the taxpayers are also forwarded to Goods and Service Tax Networks (GSTN) without proper scrutiny.
3. The representations are also at the same time sent without the approval of the Principal Commissioner.

Therefore these casualties have resulted in the difficulty for GSTN for the purpose of timely processing it. All these problems were discussed in the ITGRC meetings. And the Nodal officers are requested to follow the due procedure of scrutiny before sending the representations to the GSTN and the procedure which is ought to be followed is:

1. The taxpayer should be properly examined;
2. After receiving the details the nodal officer will get it examined by the IT Commissioner.
3. On the Basis of the decision of the Income Tax Grievance Redressal Mechanism, the GSTN must be implemented.
4. The Nodal GSTN Officer is supposed to intimate about all these decisions and implementations to the IT Grievance Redressal Committee.