Kerala GST Dept. publish a circular on the functions of the competent official, namely examination, assessment, detention, seizure, release and reimbursement

Kerala GST Dept - Competent Officer - Control - Assessment - Detention - Seizure - Refund - Taxscan

The Kerala Goods and Services Tax Department has issued a circular regarding the duties of the competent officers, namely examination, appraisal, detention, seizure, release and reimbursement.

At present, the review of the annual reports for the year 2017-2018 is underway. Since notices of defect are given after a longer period of time, defaults are perpetually accumulating. Dealers will find it difficult to remit taxes, as the resulting penalties and interest are considerably larger. The tax compliance mechanism will thus become much more complicated, and dealers will be forced to pursue protracted disputes.

If the monthly declarations filed by the dealers are checked monthly and errors are immediately brought to their attention, the dealers can rectify these defects through their next declaration itself. Dealers would rather see it as an opportunity to rectify their faults since the pecuniary consequences for monthly returns would be much less than the pecuniary consequences of the cumulative defects detected during the careful examination of the annual returns. To make it more efficient, a maximum monthly risk-based check is carried out by the vertical concerned.

Since the scrutiny of the monthly return is rather concerned with the mathematical accuracy and other technical aspects of this monthly return, the officers of the cadre of deputy state tax officers are also assigned to the review functions. meticulous monthly reporting.

The deputy commissioner or state tax officer in charge of an office assigns the monthly returns to be reviewed by the deputy state tax official based on the availability of the deputy state official in the office. this office.

Currently, advice from the intelligence and audit wing is handled by the same verticals. As a result, intelligence and audit systems have shifted from their core functions to arbitration, appeals, court proceedings and collection of arrears. This affects the professionalism of intelligence and audit systems.

The above problems will end when the opinions issued by the intelligence vertical are judged by the evaluation verticals, as this is part of their main function.

From now on, all justification notices issued by the competent officer belonging to intelligence training will be transferred to the officer belonging to the respective jurisdictional assessment vertical (taxpayer services and dispute resolution).

It was also decided that deputy state tax officers would also be assigned to the functions of issuing notices and show cause orders under section 73 of the Goods and Services Tax Act 2017. of the State of Kerala and the IGST Act of 2017 on the basis of the pecuniary jurisdiction of the amount of tax in question. The Joint Commissioners of State Tax reallocate auctions among agents under their administrative control so as to optimize the use of available human resources.

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