The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a Standard Operating Procedure (SOP) to govern the transfer of cases between Branch Officers (BO-to-BO), establishing a uniform framework across its benches.
The purpose of this policy is to ensure easier reassignment of cases, which signifies that when a Branch Officer (BO) is transferred to another area, the cases pending with them can be allotted to another officer without any hassle.
As per the released SOP, “Before relocation, the BO should be able to transfer all cases assigned to them to their reporting authority, either the Sub-Office (SO) or the Nodal Officer. Once the cases have been transferred, the SO or Nodal Officer should be able to reassign those cases to another BO within the same location.”
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The reallocation procedure of cases is digital and can be operated under the below steps-
Step 1: Using the required credentials, log in to the GST e-filing portal.
Step 2: Afterwards, proceed to My Account → Request Case Release
Step 3: Select the case you wish to transfer and then tap on Request Selected.
Step 4: After tapping on the option ‘Request Selected’, a pop-up will emerge on the screen for confirmation of the release request.
Step 5: Subsequently, you will obtain a request confirmation message.
Step 6: Upon successful transfer of the cases, the Sub-Office (SO) or Nodal Officer reassigns them to a new Branch Officer (BO) at the same location.
Check Out Official PDF for SOP
