CBIC issued Instructions for mapping / de-mapping of the officers on the portal!

In a significant development, the Central Board of Indirect Taxes and Customs (CBIC) issued a crucial instruction on 04-10-2024 addressing systemic improvements in the mapping and de-mapping of officers on the GSTN portal. This instruction follows a case highlighted by the Directorate General of Vigilance (DGoV), CBIC, where the failure to immediately de-map a relieved officer from the portal led to fraudulent refund sanctions. To prevent such occurrences, the DGoV has recommended timely de-mapping upon execution of GFR-33 and called for stringent monitoring by supervisory officers of the rank of Joint Commissioner/Additional Commissioner.

Let’s understand the CBIC instructions in detail!

INSTRUCTION No. 04/2024-GST dated 04.10.2024

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

GST POLICY WING

File No.: CBIC-20016/26/2024-GST

New Delhi: 04.10.2024

INSTRUCTION No. 04/2024-GST

To,

All the Principal Chief Commissioners / Chief Commissioners of Central Tax

All the Principal Directors General/ Directors General of Central Tax

Subject: Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding.

1. A reference has been received from the DGoV, CBIC, New Delhi stating therein that a GST officer, mapped in the GSTN portal, was not de-mapped with immediate effect after his relieving from the charge, which resulted in fraudulent sanction of refund by the officer.

2. In this regard, certain systemic improvement has been suggested by DGoV (Hqrs), interalia, recommending that officers should be immediately de-mapped from the concerned field formation, on the GSTN portal, upon execution of the GFR-33. DGoV further suggested that the same may be monitored by supervisory officers, preferably of the rank of Joint Commissioner / Additional Commissioner, and a compliance report in this regard may be sent to the jurisdictional Commissioner / Principal Commissioner or equivalent within a specified period. It is also requested that clear responsibility and accountability of the concerned jurisdictional officers, responsible for mapping / un-mapping of the officers on the GSTN portal, may be ensured regarding the same.

3. Given the above, it is requested that all Principal Commissioners/ Commissioners or equivalent, may be directed to ensure strict compliance of the directions given by the Directorate General of Vigilance (DGoV) in this regard.

(Gaurav Singh)

Commissioner

Key Highlights of the Instruction

1. Timely De-mapping of Officers:

• Officers should be de-mapped from the GSTN portal immediately upon their transfer or relieving from duty, following the execution of GFR-33. Failure to do so can result in misuse of credentials, as seen in a recent case of fraudulent refund sanction.

2. Supervisory Oversight:

• Supervisory officers, preferably at the rank of Joint Commissioner or Additional Commissioner, are required to actively monitor the de-mapping process to ensure timely action.

3. Compliance Reporting:

• A compliance report regarding the timely mapping and de-mapping of officers must be submitted to the jurisdictional Commissioner/Principal Commissioner or their equivalent within a specified time frame.

4. Clear Accountability:

• The instruction emphasizes the need for defining clear responsibility and accountability for jurisdictional officers who are in charge of mapping/un-mapping officers on the GSTN portal. This ensures no delay or lapse in updating officer details.

5. Enhanced Vigilance:

• The instruction stems from a case brought forward by the Directorate General of Vigilance (DGoV) and highlights the importance of preventing potential fraud through stricter controls and real-time updates in the officer mapping system on the GSTN portal.

Conclusion

The CBIC's instruction dated 04-10-2024 serves as a critical reminder of the importance of robust and timely administrative processes, particularly in the mapping and de-mapping of officers on the GSTN portal. By enforcing immediate de-mapping, establishing clear accountability, and ensuring stringent supervisory oversight, the CBIC aims to prevent future incidents of fraudulent activity. This systemic improvement not only strengthens the integrity of the GST system but also emphasizes the need for vigilance and responsibility at every level of the administrative hierarchy. Adhering to these instructions will ensure greater transparency and help safeguard the trust vested in the tax administration process.

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