Circular No 1718041 Dated 27.09.2017
UP GST Department to intensify investigations in festival season as companies announce various schemes on their products and sale/purchases increases
Uttar Pradesh Commercial Department has issued a circular to all zonal commissioner for intensifying investigation in view of the festive seasons.
As per the circular it has been stated that for commercial activities, the coming month is important in view of Dashera, Govardhan Puja Bhaiya-Duj,and chat. On these occasions big companies announce various schemes on their products and the sale/purchases of motor vehicle, two wheelers, electronic goods, grocery, dry fruits, sweets, chocolates , pan masala, textile, readymade garments utensils, crockery , gift items and FMCG goods is more than as compared to any other month. Also the activities of e-shoppings companies and courier companies increases.
In this connection, various banks and post offices sell gold/silver coins and bullions and various cold storage and ware houses store grocery and dry fruits. Apart from the above, whole sellers and big traders or stockists also store such saleable goods at their supply centres/godowns. Also fire crackers and fireworks goods are also being stored for sale. Therefore, on such occasions, in view of massive sales special vigilance is essential to effectively check tax evasion. In addition, vigil is also required on firms doing business in FMCG.
In view of the above, all Zonal Commissioners have been advised to organise intensive investigation through Special Investigation Branch (SIB) or mobile squads on the following lines:
1. Sale of gold by banks/post offices and supply of the same by parcel.
2. Investigation of whole-sellers in dry fruits, sweets, chocolates , pan masala, textile, readymade garments utensils, crockery , gift items fire crackers and fireworks goods
3. Pan Masala and other products of Tabacoo, bidi/cigarette ‘SIN GOODS’ etc in which cess is to be levied.
4. e-commerce activities and in view of e-way bills so downloaded, deposit of tax by e-shopping companies.
5. Maximum checking of vehicles by Mobile squad units
6. Base on reliable evidence, intensive checking of godowns/supply centres of whole-sellers/large transporters and online shopping/service provider courier companies
In view of the problem indicated by the dealers including that small traders are being harassed in the name of investigation, the following directions have also been issued:
1. In PAN Masala etc “SIN GOODS” trade, instead of small retailers, only big traders, stockist and tax evading units be investigated through profiling .
2. Registered dealers with turnover up to Rs. 50 lakhs not to be investigated through SIB unless there is prima facie confirmation of tax evasion.
3. In relation to mixed supply by the traders of Sweets, dryfruits, Gift items etc. tax to be levied based on highest tax rate on any item.
4. In view of composite supply by electronic goods traders, intensive enquiry be conducted by making intensive investigation.
5. Cooperation of various Trade Organisations be sought to check tax evasion and both traders and consumers be educated for sale/purchase of taxable goods as per applicable rules.
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