Now, GST probe into big corporates, major MNCs needs a ‘written approval’
The Department of Revenue has asked the Central Goods and Services Tax (CGST) officials to seek a prior written nod of zonal Chief Commissioners before initiating any investigation in cases relating to big industrial houses and major multinational corporations (MNCs), as well as “sensitive matters or matters with national implications”.
The directive is part of a set of instructions issued on March 30, titled ‘Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers’, which state that each investigation must be initiated only after the approval of the Principal Commissioner.
The guidelines further specify situations where the “prior written approval of the zonal (Pr.) Chief Commissioner shall be required if investigation is to be initiated and action to be taken in a case falling under” four categories.
