To

All the Jt. Excise & Taxation Commissioners(Range/Appeal),

All Dy. Excise & Taxation Commissioner (ST)

In the State of Haryana.

Subject: Criteria regarding selection of cases for scrutiny assessment under the HVAT Act, 2003 and the CST Act, 1956 for the assessment year 2018-19.

The criteria for the selection of cases for scrutiny assessment for the year 2018-19 has been approved by the State Government. The cases will be selected for scrutiny assessment under Rule 27(2) of the Haryana Value Added Tax Rules, 2003 as per mentioned following criteria.

1. U/r27 (1)(i) cases having GTO of Rs. 5 Cr. and above in a year.

2. U/r 27(1)(ii) cases having claim of ITC of Rs. 10 lacs or exceeding Rs. 10 lacs in a year.

3. U/r 27(1)(iii) cases for claim of refund exceeding three lakhs and above.

4. U/r 27(1)(iv) cases where interstate trade and commerce or in the course of export of goods out of the territory of India or in the course of import of goods into territory of India or goods exported out of the State cumulatively of individually, gross turnover Rs. 1 Cr. or more than 1 Cr. in a year.

5. U/r 27(1)(v) cases of industrial units availing any tax concession under clause (d) of sub section (2) of section 61 till such units are subject to the relevant provisions in the 1975 Rules;

6. U/r 27 (1)(vi) fall in gross turnover or payment of tax compared to last year.

7. U/r 27 (1)(vii) where there is a substantial mismatch of sale, purchase or consignment with the accounts of the other dealers, to the transactions with the prior approval of DETC(ST) incharge of the District.

8. U/r 27(1)(viii) exception cases in which ratio between purchases and sales or between input tax and output tax or between stocks and sales is way out of the general trend in the trade or industry.

9. U/r 27 (1)(ix) cases based on definite intelligence about evasion of tax where on definite information it is discovered that there is evasion or avoidance of tax by such dealers. Such cases shall be taken up for scrutiny assessment with the prior approval of the DETC(ST) incharge of the district.

10. U/r 27 (1)(x) cases selected at random — No case has been selected in this category.

11. U/r 27 (1)(xi) (a) All liquor licensee.

(b) All the dealers who deals in petroleum products.

(c) Dealers who purchase diesel/petrol/Natural gas in the course of interstate purchase.

(d) Dealers whose RC has been cancelled during the Assessment Year 2018-19.

12. U/r 27 (1) (xii) cases in which the dealer fails to complete the return(s) in material particulars after being given an opportunity for the same.

While selecting the cases under the above scrutiny criteria, a scrutiny case selected under one criteria would not fall under any other criteria.

The above criteria be circulated among all the ETO-cum-Assessing Authorities working under your jurisdiction for compliance of the same.

Addl. Excise and Taxation Commissioner(T),

For Excise and Taxation Commissioner

Haryana, Panchkula.