The Government has issued comprehensive guidelines for conducting GST and Central Excise investigations to maintain ease of doing business. These guidelines emphasize jurisdictional respect, collaborative information sharing, and efficient resource use. They stress the importance of swift, conclusive investigations, proactive grievance redressal, and ensuring that inquiries are not influenced by informers. The officers of DGGI across the country have all-India jurisdiction for compliance management of GST and Central Excise. Under GST, a person may have multiple GSTINs on the same PAN, presenting the need to nurture uniformity and optimum resource use while maintaining ease of doing business.
Source A2ztaxcorp
