Partnering in India’s socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers.
A robust indirect tax and border control administration, with a view towards delivery of services, which is –
- Simple and predictable
- Fair and just
and which –
- Encourages trust – based voluntary compliance
- Protects honest taxpayers’ rights
- Facilitates trade with risk-based enforcement
- Enables legitimate movement of people, goods and services.
- Supplement the efforts to ensure national security, and;
- Continually invests in capacity building to achieve professional and ethical excellence.
“Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation
- Integrity and judiciousness
- Impartiality and Fairness
- Courtesy and Understanding
- Objectivity and Transparency
- Uprightness and Conscientiousness
- Promptness and Efficiency.
We expect citizens to:
- Uphold and respect the laws of the land
- Voluntarily discharge all tax liabilities
- Fulfill their duties and legal obligations in time
- Be honest in furnishing information
- Be co-operative and forthright in inquiries and verifications
- Avoid unnecessary litigation.
We aspire to provide the following key services within specified timelines:
|1||i. Acknowledgement of all written communication including declarations, intimations, applications and returns||3 days|
|ii. Acknowledgement of communication received through electronic media||Immediate
|2||Convey decision on matters including declarations or assessments||15 days|
|3||i. Disposal of refund claim of Customs Duty
ii. Disposal of refund claims of GST
| 90 days from receipt of complete application
60 days from the receipt of complete application
|(a) In Case of electronic processing of drawback claims||7 days after filing of export general manifest|
|(b) In Case of manual processing of drawback claims||15 days of filling of manual return|
|ii. Fixation of Brand rate of Duty Drawback||30 days from date of complete application|
|5||Cargo Release Time|
|(a) In case of exports
i. For Sea Cargo
ii. Air Cargo, Inland Container Deport & Land Customs Stations
|i. 48 hours
ii. 24 hours
|(b) In case of imports
i. For Sea Cargo
ii. Air Cargo, Inland Container Deport
iii. Land Customs Stations
|i. 72 hours
ii. 48 hours
iii. 24 hours
|6||GST Registration||3 days after receipt of complete application form|
|7||Amendment in registration, if found eligible||15 days|
|8||Cancellation of GST Registration||30 days from the date of application|
|9||Advance intimation before undertaking audit||Minimum 15 days|
|10||Conclusion of Audit, if being conducted at the premises of the auditee
|11||Intimation of findings of audit||30 days after conclusion of audit|
|12||Release of seized documents and things, if not required by the Department||30 days after issue of Show Cause Notice|
|13||Complete examination and clearance of export consignment at factory/warehouse premises||24 hours from receipt of application by proper officer
|14||Permission for self-sealing for export consignment||10 days from receipt of application by proper officer|
|15||Issue of Orders-in-Original/Orders-in-Appeal||30 days from the date of conclusion of personal hearing where all the requisite information is available|
|16||Finalization of provisional assessment||30 days from the date of conclusion of inquiry or submission of requisite documents|
|17.||Return of Bond and BG in Export Promotion Schemes|
|(a) When not selected by customs for verification||10 days from receipt of complete application including EODC|
|(b) Other cases not under investigation||30 days from receipt of complete application including EODC|
We shall strive to:
- To encourage voluntary compliance
- To educate citizens about indirect tax laws
- To continuously enhance service delivery standards
- To promote a consultative and collaborative environment
- To provide information and other assistance at the GST Seva Kendras/Facilitation Counters as also on the website www.cbic.gov.in
- To effectively combat corruption as part of the comprehensive national mission for promotion of integrity
- We will acknowledge grievances within 48 hours of receipt and attempt to provide final reply within 30 days of their receipt.
- In case the grievance is not responded to within the prescribed time norms or the remedy offered is not satisfactory, an appeal can be filed with the next higher authority. The appeal will be decided within 15 days of the receipt.
- Common grievances can be taken up in Open House meetings of Public Grievance Committee, Customs Clearance Facilitation Committee, Permanent Trade Facilitation Committee, Regional Advisory Committee.
- The grievance redressal mechanism including contact details of public grievance officers are available on the website www.cbic.gov.in
As a responsive and taxpayer-friendly department, we shall have in place the following mechanism:
- We shall promptly acknowledge complaints within 48 hours of receipt and attempt to provide final replies within 30 working days of their receipt. In case it is not possible to send the final reply within the time specified, an interim reply shall be furnished to the complainant.
- In case, the complaint is not attended to, within the prescribed time norms or the remedy offered is not satisfactory, an appeal can be filed with the Jurisdictional Commissioner/ Chief Commissioner.
- Common complaints and grievances can also be taken up with the Public Grievance Committee, Permanent Trade Facilitation Committee, Regional Advisory Committee and in the Open House meetings.
We shall endeavor to achieve minimum compliance level of 80% of the aforesaid time norms. Compliance levels shall be gradually enhanced through close monitoring, standardization of processes, use of IT enabled services etc
The detailed procedure for complaints handling process can be viewed on the CBIC website www.cbic.gov.in.
The contact details of the Public Grievance Officer are as under:
- Tel: 0172-2720240
- Fax No.: 0172-2720240
- Email id: firstname.lastname@example.org
Grievance Redressal Officers
Dr. Manjot Kaur, Joint Commissioner,
CGST (Appeals) Commissionerate, Chandigarh
Central Revenue Building, Plot No.19, Sector-17-C
- Information required to be published under Section 4.1.b of RTI Act, 2005 are available on the website www.cbic.gov.in
- The standards of service deliverables under GST are applicable mutatis mutandis to the service deliverables under Central Excise and the Service Tax.
- Time norms for other services, as may be prescribed, shall also be observed.