MM TAX CLUB

CBIC disposes off 11,284 public grievances and more than 2,082 public grievance appeals between Nov. 2022 and August, 2023, besides 195 outdoor campaigns across all CBIC field offices under Special Campaign 2.0 for Swachhata

With 86,000 files weeded out, CBIC largely transitions over to e-Office to reduce physical files

Special Campaign 3.0 for Swachhata with focus on minimising pendency of identified items of work from 2nd-31st October 2023

The Central Board of Indirect Taxes and Customs (CBIC) participated with great vigour in the Special Campaign on Disposal of Pending Matters (SCPDM), from November, 2022 to August, 2023. The special focus of the campaign was disposal of VIP references and Public Grievances. 80 VIP references, 11,284 Public Grievances and more than 2,082 Public Grievance Appeals were disposed off during this period. Moreover, a nation-wide cleanliness drive was also organised across all field offices of CBIC. 195 outdoor campaigns have been conducted till now.

During the campaign period, about 1 lakh files were reviewed, out of which about 86,000 files were weeded out. Over the course of the year, due to continuing efforts, CBIC has largely transitioned over to e-Office due to which the number of physical files have been reduced to minimal.

Another identified area of focus was disposal of old/unused office equipment and scrap material and thus freeing up additional space. During the campaign period from November, 2022 to August, 2023, approx. 9,909 sq. ft. of space freed up by disposing of unused material/scrap. The additional space so created was put to productive use.

In order to give further impetus to the exercise, in line with the priorities of the Government, CBIC will undertake the Special Campaign 3.0 from 2nd October to 31st October 2023 for institutionalising Swachhata (cleanliness) and minimising pendency of identified items of work. CBIC, along with its field offices across India shall strive to dispose of the identified references/ issues during the campaign phase 2nd-31st October, 2023. CBIC remains committed to ensuring cleanliness and enhancing the quality of public spaces maintained by it.

CBDT resolves more than 46,000 public grievances and 7,000 grievance appeals between December, 2022 till July, 2023 under Special Campaign 2.0 for Swachhata and disposal of pending matters

Special Campaign 3.0 of CBDT to begin from 2nd October, 2023

The Government of India undertook Special Campaign 2.0 for Swachhata in Government offices and disposal of pending matters from 2^nd October, 2022 to 31st October, 2022. Central Board of Direct Taxes (CBDT) along with subordinate offices of Income Tax Department enthusiastically participated in the Special Campaign 2.0.

To carry forward the spirit of the Special Campaign 2.0, CBDT resolved to further continue the positive steps taken for resolution of public grievances during the campaign. As part of the same, the Department resolved more than 46,000 public grievances on CPGRAMS portal and disposed of around 7,000 grievance appeals from December, 2022 till July, 2023.

Under the Special Campaign 2.0, a new initiative called HARIT Aaykar (Hariyali Achievement Resolution by Income Tax Department), aimed at increasing green cover, was launched by the Chairman, CBDT, Shri Nitin Gupta on 31^st October, 2022, by planting and inaugurating the Aaykar Aranya, a series of micro forests, near Attari, on the India-Pakistan border. He had exhorted the officers and officials of the Department to work towards achieving the objectives of HARIT Aaykar, to increase green spaces and create micro-forests in and around Income Tax Department's buildings and other public areas.

Accordingly, under the HARIT Aaykar campaign, 103 micro forests were created between December, 2022 and July, 2023. These micro-forests planted across India, cover an area of more than 1.5 lakh sq.ft. The efforts of the Department were highlighted through the official social media handles of the Department and on an average, about 4 tweets per month were done with the hashtag #HARIT_Aaykar. Further, the Department has taken the initiative to welcome all dignitaries in official events with potted plants or stalk of flower wrapped in biodegradable material.

While continuing the ongoing campaign, the CBDT is gearing up for the Special Campaign 3.0 which shall commence on 2^nd October, 2023.  

Advisory on NEW Time limit for Reporting of Invoices on the IRP Portal

It is to update you that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting.

Please note that this restriction will apply to the all document types for which IRNs are to be generated. Thus, the Credit / Debit note will also have to be reported within 30 days of issue from date of issue. For example, if an invoice has a date of Nov. 1, 2023, it cannot be reported after Nov. 30, 2023.

This validation will come into effect from 1st Nov, 2023.

The Institute of Chartered Accountants of India (ICAI) released the revised Technical Guide on Audit of Non-Banking Financial Companies