Important Keywords: Instruction No. 04/2024-GST, GSTN officer mapping, GST officer de-mapping, GST systemic improvement, CBIC instruction, GST compliance 2024,
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Table of Contents
File No.: CBIC-20016/26/2024-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs,
GST Policy Wing
******
Instruction No. 04/2024 – GST: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
कमरा संख्या : 263A, नार्थ ब्लॉक, नई दिल्ली दिनांक: 04.10.2024
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax All the Principal Directors General/ Directors General of Central Tax
Madam/Sir,
Subject: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding.
A reference has been received from the DGoV, CBIC, New Delhi stating therein that a GST officer, mapped in the GSTN portal, was not de-mapped with immediate effect after his relieving from the charge, which resulted into fraudulent sanction of refund by the officer.
- In this regard, certain systemic improvement has been suggested by DGoV (Hqrs), inter- alia, recommending that officers should be immediately de-mapped from the concerned field formation, on the GSTN portal, upon execution of the GFR-33. DGoV further suggested that the same may be monitored by supervisory officers, preferably of the rank of Joint Commissioner / Additional Commissioner, and a compliance report in this regard may be sent to the jurisdictional Commissioner / Principal Commissioner or equivalent within a specified time period. It is also requested that clear responsibility and accountability of the concerned jurisdictional officers, responsible for mapping / un-mapping of the officers on the GSTN portal, may be ensured regarding the same.
- In view of the above, it is requested that all Principal Commissioners/ Commissioners or equivalent, may be directed to ensure strict compliance of the directions given by the Directorate General of Vigilance (DGoV) in this regard.
Yours faithfully,
(Gaurav Singh) Commissioner
Copy for information to:
- The Principal Director General, DGoV, CBIC, Samrat Hotel, Chanakyapuri, New Delhi – 110021 [Ref: Letter F. No. V.575/08/2022/14606 dated 02.09.2024, issued by the Additional Commissioner (Vigilance), DGOV, New Delhi
- The CEO, GSTN, Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi-110037.
Commissioner GST Policy Wing
📚 Frequently Asked Questions: (FAQs on Instruction No. 04/2024-GST)
Q1: What is Instruction No. 04/2024-GST all about?
Answer: Instruction No. 04/2024-GST, issued by CBIC on 4 October 2024, addresses systemic improvements for mapping and de-mapping GST officers on the GSTN portal. It mandates that officers must be promptly de-mapped once they are relieved from their current posting to prevent unauthorized or fraudulent activity, such as refund sanctions.
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Q2: Why was this instruction issued?
Answer:
It was triggered by a case where a GST officer—who was still mapped in the GSTN system after being relieved—fraudulently sanctioned a refund. The instruction aims to prevent such incidents by improving oversight and mapping procedures.
Q3: What does de-mapping of officers mean in this context?
Answer:
De-mapping refers to the removal of access or system-level authority for GST officers in the GSTN portal once they leave or are transferred from a particular post or jurisdiction.
Q4: What are the key directives under Instruction No. 04/2024-GST?
Answer:
The key points include:
✅ Officers must be de-mapped immediately after FORM GFR-16 is executed.
✅ Monitoring should be done by Joint or Additional Commissioners.
✅ Reports of compliance must be sent to the jurisdictional Commissioner/Principal Commissioner.
✅ Clear responsibility and accountability must be assigned for GSTN mapping tasks.
Q5: What is FORM GFR-16 mentioned in the instruction?
Answer:
FORM GFR-16 is a standard government form used during relieving/joining of officers in government services. Its execution signals that an officer’s posting has ended, triggering the need for de-mapping.
Q6: Who is responsible for ensuring compliance?
Answer:
Supervisory officers—ideally those at the level of Joint Commissioner or Additional Commissioner—are responsible for ensuring timely de-mapping. Final accountability lies with the jurisdictional Commissioner or equivalent rank.
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Q7: How does this instruction benefit taxpayers or businesses?
Answer:
By ensuring only authorized officers can operate on the GSTN portal, it strengthens data security, minimizes risks of fraud, and boosts trust in the GST system. It indirectly protects taxpayers from misuse of the refund mechanism.
Q8: What should GST departments do immediately following this instruction?
Answer:
They should:
🔹 Identify all officers who have been relieved but not yet de-mapped.
🔹 Execute FORM GFR-16 based de-mapping.
🔹 Assign clear duties and reporting lines for mapping/de-mapping tasks.
🔹 Regularly audit the GSTN officer mapping database.
Q9: Can Finodha help organizations or tax professionals stay compliant with such instructions?
Answer:
Absolutely! Finodha provides comprehensive GST services including:
🔹 GST Registration → https://finodha.in/online-gst-registration/
🔹 GST Return Filing → https://finodha.in/gst-return-filing/
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🔹 MSME & DSC Services → https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
Q10: How can one stay updated on such official GST instructions?
Answer:
✔ Follow Finodha’s GST Compliance Hub → https://finodha.in/gst-compliance/
✔ Subscribe to Finodha’s newsletter for regulatory alerts
✔ Check CBIC and GST portal notifications regularly
Download PDF: Instruction No. 04/2024-GST
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