UP Commercial Tax Department guidelines for survey, investigation of traders for GST Compliances
UP Commercial Tax Department has issued directions for survey/investigation of traders. As per the circular issued in this regard, investigations/surveys of traders are directed to be completed on priority basis.
Physical Verification of all new registered traders since 01.07.2017. It is mandatory to take a photograph of the registered office/trade place through pre-loaded mobile application as per hand held devices made available to all offices. With taking the picture by the app, the Longitude and Latitude of the place shall automatically be recorded.
It has been directed that traders who are not found working at the declared place, their survey is to be done by the Commercial Tax Officer.
The timeline for completion of GST investigations/enquiry is as under:
| Registration issued till 31.08.2017 | 31.01.2018 |
| Registration issued till 31.10.2017 | 28.02.2018 |
| Registration issued till 31.12.2017 | 31.03.2018 |
All traders registered before 01.07.2017 who had migrated to GST and later cancelled their registration and whose turnover for the previous year was Rs. 10 lakhs, are directed to be identified and investigated.
In GST regime service tax registration of many service providers have been cancelled by the Service Tax Department for increase in the exemption limit of turnover to Rs. 20 lakhs in place of Rs. 10 lakhs. It has been provided that information should be collected on their still engaged in providing services and if they are found to be still providing services, abcaus.in they should be investigated by Commercial Tax Officer/Assistant Commissioner to verify if their turnover is less than Rs. 20 lakhs or not. It has been directed that to estimate the turnover, building rent, staff salary electricity bill, other taxes, all commercial benefits and daily business should be used as a basis.
It has been provided that investigation of newly registered traders who are using e-way bills shall be done by the Zonal Commercial Tax Officer. Also, the investigation of traders paying nil tax or tax of less than Rs. 5000/- shall be done by Assistant Commissioner.
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