The Central Board of Indirect Taxes and Customs (CBIC) will circulate a standard operating procedure (SOP) for serving summons along with the notices under the goods and services tax (GST) regime, to limit the harassment of businesses.
The latest SOP would permit the board to track the GST probe, along with its progress and the seizure of the investigation chosen, that process the officials more accountable and the procedure clear.
They specified that it would be challenging for the council to draw the line in the absence of a clear code of action toward officials. “We don’t have any SOP under the GST for summons and notices, and these are two troublesome things,” mentioned an official who does not want to be determined, “Once there is an SOP in place, we can question any breach.”
The draft would be final mentioning that there would be a detailed discussion with the field formations and stakeholders along with the businesses.
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There is seen an increase in the number of tax notices which is provided by the GST official summoning CXOs, finance chiefs, and even chief executives to be present physically for a hearing. The business owners, again and again, received a summons.
The council specified that the mentioned SOP would assure that there would be no overlapping of the notices between the central and the state jurisdiction.
The business owners mentioned that they often obtain notices on identical issues, making them follow the rules challenging for them and taking so much time. CBIC issues the GST circulars to the officials for the same subject.
The board in May said to the tax council that they will be in tough times if they force the assessee to make the payment of tax in the search and the recovery dues must comply with the statutory process post to issuing the adjudication order and not in the duration of the search
