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instruction No. 01/2021-22

Date: April 26, 2021
Subject: Immediate reporting of important and sensitive GST evasion and ITC misuse cases to the Board
Description:

This instruction addresses delays in reporting major GST evasion and misuse of input tax credit cases detected by field formations. It notes that delayed reporting often results in such cases coming to the notice of the Board only after appearing in the media or on social platforms, causing institutional embarrassment. Field formations are directed to immediately inform the Chairman and the Zonal Member/Member (Investigation) by sending a preliminary report upon detection. Such reporting must not wait for completion of inspection, search, seizure, or arrest proceedings. A detailed report may follow subsequently. Strict instructions are issued to prevent leakage of information to the press or any outside agency until officially disclosed.

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