GST Ready Reckoner issued for CBIC field officers

A booklet titled “GST Ready Reckoner for CBIC field Officers” is under circulation in social media. The Booklet can be downloaded hereunder:

The Booklet is a compilation of facilities available to the CBIC officers and various actions to be taken by them in different scenarios.  Some of the main parts of the Booklet are as under:

• Page 3-11:  Powers of different CBIC officers
• Page 14:  Ecosystem of GST linked with MCA, RBI, income tax etc.
• Page 16: Daily reports
• Page 16:  Mismatch reports
• Page 36:  Cancellation of Registration
• Page 65:  Asessments in different cases
• Page 121:  Demand and recovery
• Page 151: Legacy and Third Party Issues
• Page 153:  Transitional Credit
• Page167:  GST Audit
• Page 193:  Forms and their status
• Page 205:  Circulars and Notifications issued (status as on July 30, 2020)