MANU/EXCR/0005/2017
Ministry : Ministry of Finance
Department/Board : CBEC Excise
Circular No. : 1056/05/2017-CX
Date : 29.06.2017
Notification/ Circulars Referred : Master Circular No. 1053/02/2017-CX, dated 10th March, 2017 MANU/EXCR/0002/2017;Notification No.13/2017-CE(NT), dated 09.06.2017 MANU/EXNT/0013/2017
Citing Reference:
Master Circular No. 1053/02/2017-CX, dated 10th March, 2017 MANU/EXCR/0002/2017 Referred
Notification No.13/2017-CE(NT), dated 09.06.2017 MANU/EXNT/0013/2017 Referred
To,
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax
The Commissioner (Large Tax Payer Unit) (Bengaluru/Chennai/Delhi/Kolkata/Mumbai)
The Commissioner (Large Tax Payer Unit) (Audit)
(Delhi/Mumbai)
Handling of legacy work of LTUs in the GST regime-reg
Madam/Sir
GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been received on the issue of handling of legacy work of the present LTUs in the GST regime.
2. In this regard, the following directions are hereby issued with the approval of the Board to address issues relating to transition:-
(i) The Chief Commissioners of LTUs Bengaluru, Delhi, Chennai, Mumbai and Kolkata may issue instructions for transfer of files to the new formations. For effective monitoring of the movement and smooth transfer of the files to the new GST Commissionerates, a committee consisting of Deputy/ Assistant Commissioner, Superintendents & Inspectors may be constituted. The Committee may make a list of the files pertaining to not only the assessees but also all other files dealt with by different sections in the LTU Commissionerates so that a view can be taken in the new Commissionerate regarding these files too.
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