Re-organisation of Large Tax Payer Unit (LTU) - GST - States - TRADE CIRCULAR NO. 04/2018

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 04/2018 DATED: 22.02.2018 Subject: Re-organisation of Large Tax Payer Unit (LTU) In the backdrop of the implementation of GST and after the assignment of assessees between the State and Central jurisdictions it has become necessary to re-organise the Large Taxpayer Unit (hereinafter referred to as LTU) functioning under the Directorate of Commercial Taxes, W.B., at 14, Beliaghata Road, Kolkata-700015. In view of the above taxpayers listed in the Annexure attached to this Trade Circular have been assigned to the jurisdiction of LTU for the purposes of the Goods and Services Tax Acts. The taxpayer will be informed soon about the particular officer to whom he has been assigned. Jurisdiction in all matters related to the legacy work under the WBVAT Act, the WBST Act, the CST Act, the Entry Tax Act and the WBTIDF Act (hereinafter referred to as the said Acts), with respect to these taxpayers will, however, remain with their existing administrative set-ups. For example, if a taxpayer listed in the attached Annexure was under the jurisdiction of Salt Lake Charge immediately before transfer to LTU, the officer of the said Charge will continue to exercise jurisdiction over him for all matters relating to the said Acts. Similarly, for the purpose of the said Acts, the officers of the LTU will continue to exercise jurisdiction over the taxpayers which were under its control immediately before this re-organisation, irrespective of whether they have now been assigned to other administrative jurisdictions under the GST regime. Sd/- (Smaraki Mahapatra) Commissioner, Commercial Taxes/Sales Tax, West Bengal Memo. No. 132CT/PRO 3C/PRO/2018 Date: 22.02.2018 ANNEXURE TO TRADE CIRCULAR NO. 04/2018 DATED 22.02.2018