For the Attachment or Detachment of the Bank account, Standard Operating Procedure (SOP) would have been issued by the Delhi Goods and Services Tax (GST) department.
So as to recover the outstanding amounts, the banks are attached or detached from vendors or dealers. Dealers will receive the notices against the recovery under tax compliance with the DVAT/GST Act and Rules made thereunder earliest to the time it arrived under the track of the Ward/Proper Officer.
The bank accounts of the dealer may be subject to being frozen by the Ward/Proper Officers in charge of collecting taxes, penalties, interest, and any other outstanding debts. This is in accordance with Section 46 of the Delhi Value Added Tax Act (DVAT) and the provisions outlined in Sections 78 & 79 of the Delhi Goods and Services Tax Act, 2017.
Respectively Sections 83 and 46A of the DGST Act, 2017, deliver for temporary attachment for preserving the revenue in some cases.
An SOP under the GST consists of the guidelines for manually providing letters to the managers of the bank for the purpose of Attachment or detachment of the particular bank account and was introduced on 4th March 2022, as per the above-specified rules.
Steps to Attach or Detach Bank Account
Mentioned below is the process that is to comply with the attachment/detachment of the bank account as per the notification-
- Commissioner Approval, Trade & Taxes are compulsory prior to the attachment/detachment of the particular bank account of erring dealers.
- The mentioned letter would get digitally signed through the related Ward Officer/Proper Officer during the issuance of the letter to the Bank Manager with the intent of attaching/detachment the particular Bank account of the dealers. Within the nodal officer, a copy of the letter must be provided.
- Within the given format the letter should have the name, email, and mobile no of the ward in charge or the proper officer who used to send the mentioned letter.
- An email through the official email IDs to the particular Bank manager of the respective bank must be given by the Ward In-charge/Proper Officer.
- In the letter of detachment, It is to be specified by the ward officer that if the case is that any clarification/confirmation is required by the bank prior to detaching the particular bank account then the nodal officer could sort it.
Read also: CBIC Prepares New SOP for Notices and Summons to Stop Harassment
