UP GST Deptt to do e-hearing assessment of corporate dealers

By | November 14, 2018
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(Last Updated On: November 14, 2018)

Uttar Pradesh GST Department to conduct e-hearing assessment of corporate dealers for transparency and minimum interface with trader.


Uttar Pradesh GST Department has decided to make assessment of corporate dealers through e-hearing by letter No 94/1819062 Dated 02.11.2018

Earlier a corporate circle was formed with the objective that in each zone jurisdiction for top 50 big companies /firms be transferred to the Corporate Circle and from the Revenue’s point of in view monitoring of such large tax payers be made by the Joint Commissioner level officers.

The circular issued in this regard states that big/multinational companies, for accounting purposes use tamper proof software of renowned and reliable and companies like Tally, SAP etc. Since books of account of such companies are easily available in soft copy, therefore, before requisitioning those books in the office for examination purpose, their soft copies can be obtained and examined instead.

As per the circular, under UP GST Act there is a provision for self assessment if no mistake is found in Monthly / Annual return (Form-52). Even when mistake is found, the trader is issued an online notice giving an opportunity to rectify the mistake within 15 days. If the mistake is so rectified, then under section 27 the self assessment is accepted.

It has been stated that even after the rectification, the assessing officers, on the basis of small and technical errors which can be corrected under Rule 45(13), are selecting books of account for examination under section 28.

In view of the above, the Commissioner, UP GST has laid down the procedure for conducting e-hearing for the assessment of corporate circle dealers. Under this scheme, traders or their representative shall not be required to personally present in the GST Office. The procedure shall ensure complete transparency and minimum interface between the trader and the Department.

Download the circular specifying procedure for e-hearing Click Here >>

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