CBIC Drawing Framework for Issuing GST Summons

 

Central Board of Indirect Taxes and Customs (CBDT) is working on a code for field officers. It is drawing up a framework for issuing summons to the top management of companies or arrest by goods and services tax (GST) authorities amid growing concerns about arbitrariness and harassment, said officials.

As, there has been a surge in summons to top management of companies by GST authorities requiring CFOs or CXOs to be mandatorily present in person for hearings. In some instances, multiple summons have been issued over the same issue.

The idea behind this is to ensure that any overlap between state and central GST authorities or the Directorate General of GST Intelligence is avoided and summons are issued based on some objective parameters, said another official.

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