INSTRUCTION No. 04/2024-GST Dated 4 October 2024
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax
All the Principal Directors General / Directors General of Central Tax
Madam/Sir,
Subject: Systemic Improvement with respect to Mapping / De-mapping of Officers on the GSTN Portal – Regarding.
It has come to notice, through a reference from the Directorate General of Vigilance (DGoV), CBIC, New Delhi, that a GST officer, who was mapped on the GSTN portal, was not de-mapped immediately after being relieved from his charge. This oversight resulted in the fraudulent sanction of a refund by the said officer.
- In this regard, certain systemic improvements have been proposed by the DGoV (Hqrs), which include the recommendation that officers should be immediately de-mapped from the concerned field formation on the GSTN portal upon execution of GFR-33. Additionally, it has been suggested that this process be monitored by supervisory officers, preferably those of the rank of Joint Commissioner / Additional Commissioner, and a compliance report must be submitted to the jurisdictional Commissioner / Principal Commissioner or their equivalent within a specified time frame.
Further, it is emphasized that the responsibility and accountability of the officers in charge of mapping and de-mapping on the GSTN portal be clearly established. This will ensure that jurisdictional officers responsible for these tasks are held accountable for any lapses.
- In view of the above, it is requested that all Principal Commissioners / Commissioners or their equivalents be instructed to ensure strict adherence to the directions provided by the Directorate General of Vigilance (DGoV) regarding the timely mapping and de-mapping of officers on the GSTN portal.
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