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instruction No. 04/2024

Date: October 4, 2024
Subject: Systemic improvement with respect to mapping and de-mapping of officers on the GSTN portal
Description:

This instruction addresses systemic lapses in mapping and de-mapping of GST officers on the GSTN portal, highlighted after an instance of fraudulent refund sanction by an officer who was not de-mapped after being relieved from charge. It conveys the recommendations of the Directorate General of Vigilance (DGoV) to immediately de-map officers from the GSTN portal upon execution of FORM GFR-16. The instruction emphasises supervisory monitoring of the de-mapping process by officers of the rank of Joint or Additional Commissioner. It also stresses fixing clear responsibility and accountability of jurisdictional officers responsible for mapping and un-mapping functions. Field formations are directed to ensure strict and time-bound compliance with these directions to prevent misuse of system access. The measure aims to strengthen internal controls and safeguard against revenue leakage and fraudulent actions.

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