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CBIC issued important guidelines on issuance of Summons under GST by officers.

Big Relief for top officials of companies such as CMD/MD/CEO/CFO...

What was the need of Guidelines?

It has been brought to the notice of the Board that in certain instances, summons under Section 70 of the CGST Act have been issued by the field formations to the top senior officials of the companies in a routine manner to call for material evidence/ documents. Besides, summons have also been issued to call for statutory records viz. GSTR-3B, GSTR-1 etc., which are available online in the GST portal.

Few highlights of the Guidelines?

1. Issuance of summons may be avoided to call upon statutory documents which are digitally/ online available in the GST portal.

2. Senior management officials such as CMD/ MD/ CEO/ CFO/ similar officers of any company or a PSU should not generally be issued summons in the first instance. They should be summoned when there are clear indications in the investigation of their involvement in the decision making process which led to loss of revenue.

3. Generation and quoting of DIN is mandatory on communication issued by officers of CBIC to tax payers and other persons for any investigation.

4. All persons summoned are bound to appear before the officers concerned, the only exception being women who do not by tradition appear in public or privileged persons. The exemption so available to these persons under Section 132 and 133 of CPC, may be kept in consideration while investigating the case.

5. Issuance of repeated summons without ensuring service of the summons must be avoided.

These instructions may be brought to the notice of all the field offices for strict compliance. Non-observance of the instructions will be viewed seriously.