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TMI BlogHandling of legacy work of LTUs in the GST regime-regX X X X Extracts X X X X X X X X Extracts X X X X ..... n the GST regime-reg Madam/Sir GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been received on the issue of handling of legacy work of the present LTUs in the GST regime. 2. In this regard, the following directions are hereby issued with the approval of the Board to address issues relating to transition:- (i) The Chief Commissioners of LTUs Bengaluru, Delhi, Chennai, Mumbai and Kolkata may issue instructions for transfer of files to the new formations. For effective monitoring of the movement and smooth transfer of the files to the new GST Commissionerates, a committee consisting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 053/02/2017-CX, dated 10th March, 2017. Proposal, if any, in this regard may be forwarded. 3.2 In case of Service Tax SCNs, there would not be any difficulty where SCNs are issued to assessees having single service tax registrations or ISD registration. As far as Show Cause Notices issued to the assessees having Centralised registration is concerned, the jurisdictional authority in the re-organised CGST/ Central Excise Commissionerate exercising control over the business location which had taken Centralised Registration (in the previous regime) may take up the adjudication of the legacy notice irrespective of the fact that Show Cause Notice issued to a particular location or to multiple locations covered under such Centralised Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The SCNs issued by the Audit Commissionerate but answerable to the proper officer of the Executive Commissionerate (i.e. LTU) may be adjudicated by the proper officer of the respective Executive Commissionerate having territorial jurisdiction over such assessees post GST. Once these SCN files are transferred to the Executive Commissionerates having territorial jurisdictions over the assessees, they may issue corrigendum to such SCNs making them answerable to the proper officer of that Commissionerate. For adjudication of SCNs issued by the LTU audit Commissionerate the same principle has to be followed as enumerated in para 3.1 and 3.2 above. 6.3 All files pertaining to technical/planning sections can be preserved by any nominated CGST Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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