The Department of Trade and Tax, Delhi issued the measures to increase revenue mobilization and achieve annual targets.
“During the two rounds of review meetings with ward authorities, several measures were discussed for increasing revenue mobilization and achieving annual targets by the respective wards. As we approach the end of financial year, all-out efforts need to be made by ward authorities and zonal incharges,” the commissioner in the office memorandum said.
The commissioner has stressed on various steps to be followed by the Assessing Authorities so that the respective revenue targets are achieved and the return compliance improves sustainability.
Firstly, in respect of Increasing Return Compliance, the memorandum said, “ensuring that all return defaulters upto February, 2021 file their returns. ASMT-13 wherever required should be issued. For the dealers who have failed to furnish return for the month January, 2021, assessment in ASMT-13 should be framed by 15 of March.”
Secondly, to ensure that the habitual late-filers file return on time, interest on net cash liability of tax should be levied on major cases. Interests should be levied in accordance with the provisions of GST Act.
Thirdly, in order to increase Payment compliance, the memorandum said, “Taxpayers who have migrated to the QRMP scheme have to be sensitized to pay their monthly tax through PMT-06.”
Fourthly, listing the top 300 taxpayers in the Ward with their cash payment of SGST for FY 2019-20 and comparing it with the SGST deposited in cash for the last four months (November to February) be prepared. Based on this list, top defaulter taxpayers who have shown average decline in tax of more than 25% need to be contacted personally by the AC/ GSTOS and reasons for their decline be ascertained. They may be motivated to increase their tax contribution.
Fifthly, top 200 Return Defaulter taxpayers upto the month of February belonging to the Central jurisdiction should also be telephonically contacted and instructed to file their returns.
Sixthly, in all cases of GSTR-1 and GSTR-3B, a mismatch for FY 2017-18, 2018-19, 2019-20, and 2020-21, ASMT 10 notices should be issued. Such cases of mismatch between output tax liability as per GST-3B and output tax liability as per GST-RI should be disposed of within this year by creating demand by the issue of DRC-07 where reply has not been furnished or reply furnished unsatisfactory. A similar approach is required to be adopted in case of a mismatch between input tax credit availed in GSTR-3B and input tax credit auto-drafted in GSTR-2B.
Seventhly, cases referred by BIU/other States/Fake invoices should be acted upon with the objective of collecting the due tax for the month of March itself. All BIU and Recovery cases need to be followed up from the notice stage onwards for SGST cash deposits.
Eighthly, the cases forwarded by the enforcement branch need to be assessed by 21 March, 2021 of this year.
Ninthly, where the demand remains still pending and no objection has been preferred by the taxpayers recovery proceedings should meet its logic.
Tenthly, Assessment proceedings of under DVAT A large number of assessment cases related to CST /form-9 and 2A, 2B mismatch are still pending in various wards. These cases should be assessed in accordance with the provision of the DVAT Act, CST Act, and circulars thereof. In all cases of Central Assessment and 2A mismatch for the year 2016-17, it should be ensured that the dealers pay the assessed demand in the month of March itself. For cases where demand has been created more than 2 months before and the dealer has not yet deposited the tax/filed objection, Writ of Demand may be issued.
Eleventhly, In all cases of VAT recovery of assessed tax demand where Writ of Demand has already been issued, it should be ensured that in case the dealer has not deposited the tax/filed objection, bank attachment notices are issued.
Lastly, in few DVAT assessment cases, the dealers approach the Assessing Authorities, under section 74B read with Rule 36B of DVAT Rules, for review or rectification of mistake apparent on the record. The Assessing Authorities can also suo-moto review and rectify their order where the mistake is apparent on the record. To clarify these provisions of the DVAT Act and DVAT Rules, the Policy Branch has issued circulars that could be utilized.
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