Background:-
It is observed by the undersigned that uniform procedure is not being followed by the field officers in respect of Enforcement activities like conducting the inspection, search and seizure, summons, access to the business premises of a registered person, etc., and if such procedural lapse on the part of departmental officers is questioned by the Court of law, may lead to adverse impact on the state revenues.
Clarification:-
The Chief Commissioner of State Tax, AP, Vijayawada vide Circular No. REV03-12039/39/2020-GST SEC-CCT dated September 15, 2020, has laid down the Standard Operating Procedures (“SOP”) to be followed by officers in field formations in the State in respect of Enforcement activities like inspection, search and seizure, summons, access to be business premises under sections 67(1), 67(2), 70 and 71 of APGST Act, 2017.
SOP consists of procedures to be followed while discharging functions of Enforcement activities, draft Panchanama, and the Registers to be maintained in the office. It is directed to follow the above procedures with strict adherence to the SOP’s while conducting Enforcement activities.
The Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/SOP-circular.pdf
The SOP for Accessing the business premises under Section 71 of APGST Act, 2017 can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/Approved-SOP-71.pdf
The SOP for the conduct of Search & Seizure under Section 67(2) of APGST Act, 2017 can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/Approved-SOP-672.pdf