GST > 2021 Instructions / Guidelines

Field formations have reported that they are facing difficulties in feeding the offence details in the DIGIT Module within 24 hours of the date of detection, as the issue of letter/ Summons may not always culminate in detection of evasion of tax/ duty and it may not be Possible to ascertain the exact modus operandi immediately.

Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently not been followed during search proceedings and/or the Panchama’s/ statements have not been recorded as per extant guidelines & instructions.

I am directed to refer to the section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”). This section provides for provisional attachment of property for the purpose of protecting the interest of revenue during the pendency of any proceeding under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the Act.

CGST field formations regularly detect cases of GST evasion/ misuse of input tax credit (ITC) facility. Many of these cases involve substantial Government revenue and also involve leading business houses or sensitive issues.