Safeguarding Taxpayer Rights


Established 1993


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Safeguarding Taxpayer Rights: CBIC issues SOP for DGGI Investigations:

In a significant move aimed at streamlining tax investigations and curbing instances of harassment faced by taxpayers, the Central Board of Indirect Tax and Customs (CBIC) has issued a comprehensive Standard Operating Procedure (SOP) for officials of the Directorate General of GST Intelligence (DGGI). This SOP lays down detailed instructions governing the conduct of DGGI officials during tax investigations, summons, and searches.

Here are the key points:

· In case of questioning and searches, the statement and outcome must be uploaded in the system within four working days.

· The apex body for indirect tax also mandates that an investigation must be concluded within a year and issuing any show cause notice should not be delayed after conclusion of investigation.

· In case of investigation with respect to a listed company or PSU or corporation, or government department of agency, the DGGI must send official letters instead of summons to the designated officer of such entity, with the reasons for investigation, the legal provisions therefore, and giving a reasonable time period for submitting their response.

· Information available digitally/online on GST portal should not be called for under letter/summons from a regular taxpayer.

· Vague (or general) expressions, such as that the officer is making inquiry in connection with "GST enquiry" or "evasion of GST" or "GST evasion" etc. must not be mentioned in the letter/summons to a regular taxpayer. Rather, such letter/summons should disclose the specific nature of the inquiry being initiated/undertake

· Addressing letter/summons with context or content akin to a fishing inquiry is not acceptable

· In issuing summons, the norm shall be of prior reasoned approval (of officer not below Dy/Asst. Director level) of the content of the summons to be printed by the summoning officer, including in terms of what is being sought and the time frame to be provided being reasonable for its compliance.

Click here to view the official notification consisting of complete list of guidelines (SOP) issued.

The issuance of the Standard Operating Procedure (SOP) by the CBIC, marks a significant step towards streamlining tax procedures and promoting fairness. Aimed at preventing taxpayer harassment, the SOP emphasizes professionalism, adherence to legal procedures, and respect for taxpayer rights during investigations. This initiative is crucial in rectifying past issues and building trust in the tax administration system, ultimately creating a fair and conducive environment for businesses to thrive while ensuring compliance with tax laws.

The introduction the issuance of the SOP by the DGGI represents a commendable effort towards simplifying business procedures, contributing to the Ease of Doing Business in India. It is hoped that the effective implementation of these guidelines will contribute to a more conducive environment for businesses to thrive while ensuring compliance with tax laws in a manner that is fair, equitable, and respectful of taxpayer rights. SOP is particularly significant in the context of India's experience with GST investigations in the past, where instances of perceived harassment and procedural irregularities have been reported. By incorporating principles of fairness, transparency, and accountability, the SOP is poised to bring about a paradigm shift in the way tax investigations are carried out in the country.

In conclusion, the issuance of the SOP by the DGGI represents a commendable effort towards simplifying business procedures, contributing to the Ease of Doing Business in India. It is hoped that the effective implementation of these guidelines will contribute to a more conducive environment for businesses to thrive while ensuring compliance with tax laws in a manner that is fair, equitable, and respectful of taxpayer rights.

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Curated By: Yash Jain