^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

5.69k

Order by Haryana GST Government to implement taxpayer friendly measures under GST.

The Department hosted a conference to discuss re-engineering of internal processes to improve taxpayer experience and taxpayer interaction of GST taxpayers. During the discussions, the officers gave a number of suggestions of improving taxpayer experience with the Department. The following suggestions were accepted and will be implemented:

This is for strict compliance and urgent necessary action, Difficulty if any, in implementation of the instructions may please be brought to the notice of the Head Office.

Key issues, which were addressed vide this order are as below.

A) It has been observed that many of the officers (especially Tax inspectors) have been visiting taxpayers without card. proper authorization. However, the GST Act very clearly provides for when, how and under what authorization can an officer visit the premise of a registered taxpayer.

Decision

i. No officer/ official shall enter the premises of any taxpayer without display of proper Identity....

B) It has been observed that inquiry officers while conducting enquiries of complaints repeatedly call the complainants for production of record and giving statement. This leads to harassment of the complainant himself and the same is used as a pressure tactic for the complainant to drop the complaint.

Decision

i. While conducting any enquiry suitable opportunity of being heard should be given to the complainant. However, it has been noticed that there is a practice to repeatedly call complainants and associated record of the complaint which ultimately leads to harassment of complainant himself.

C) Several cases were reported where communication / summons / letters were being sent to taxpayers and individuals without proper identification or tracking numbers. In many of the cases the authenticity of such communication was also challenged.

It was discussed that similar to CBIC a system of centralized generation of online tracking number may be implemented in the State of Haryana.

Decision

i. In principle it was decided that no letter / communication should be sent from a field office without an ID which is generated from the BO web System.

D) There needs to be a mechanism to ensure that there is proper blockage of input tax credit.

Decision

I. All the Joint Commissioner of State Tax shall review the details of ITC blocked above 50 Lakh and all the Deputy Commissioner of State Tax will review ITC blocked from 0 to 50 Lakh, under Rule 86A of HGST Rules, 2017 in their respective district and find out the reasons thereof. This exercise must ensure that the conditions prescribed in sub-rule (1) have been followed while blocking the ITC. In case the blockage is not in accordance with provision of law the same may be cleared immediately and action in respect in of ITC blocked legally, further action may be taken in accordance of law.