instruction No. 04/2024
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.
Other instructions
CBEC-20/16/05/2021-GST.
This instruction issues detailed guidelines for exercising the power of provisio...
Read More01/2022.
This instruction clarifies the manner of initiating recovery proceedings under S...
Read MoreCorrigendum to Instruction No. 01/2020–21
This corrigendum clarifies Para 5(d) of Instruction No. 01/2020–21 relating to...
Read More