Citizen Charter

Foreword

It gives me great pleasure to present the Citizen’s Charter to our clients and all stakeholders. Preparation of this revised Charter is a sincere endeavor by us towards fulfilling our commitment of providing an efficient, judicious, and responsive indirect tax administration. We shall strive to fulfill the assurances given by us. The success of this Charter will depend greatly on the proactive response that it receives from the clients for deriving the assured level of services. We need and would look forward to your cooperation for the success of our effort.

Chairman

The Central Board of Indirect taxes and Customs, in the Ministry of Finance, is the apex body for administering the levy and collection of indirect taxes of the Union of India viz. Central Excise duty, Customs duty and GST, and for facilitating cross border movement of goods & services. In order to improve the delivery of its services, the Board has decided to formulate this Citizens’ Charter.

This Citizens’ Charter will also be the benchmark to determine our efficiency and would be a dynamic document which would be reviewed at least once in two years.

Vision

Our Vision is to provide an efficient and transparent mechanism for the collection of indirect taxes with a view to encouraging voluntary compliance. Our Mission is to achieve excellence in the formulation and implementation of Goods and Services Tax (GST) laws and procedures aimed at

Mission

Our Mission is to achieve excellence in the formulation and implementation of Goods and Services Tax(GST) laws and procedures aimed at:

Our Mission is to achieve excellence in the formulation and implementation of Goods and Services Tax(GST) laws and procedures aimed at:

Realizing the revenues in a fair, equitable, transparent and efficient manner

Administering the Government’s economic, taxation and trade policies in a pragmatic manner

Facilitating trade and industry by streamlining and simplifying GST processes and helping Indian business to enhance its competitiveness

Creating a climate for voluntary compliance by providing information and guidance

Combating revenue evasion, commercial frauds, and social menace

Supplementing the efforts to ensure national security

Our Strategy

The strategy for achieving our mission shall comprise the following:

Benchmarking of operations and adopting best practices

Enhancing the use of information technology

Simplifying GST procedures by employing modern techniques like risk management, non- intrusive inspections Provided that and accredited clients facilitation

Evolving cooperative initiatives with other government and private agencies and building partnerships with trade, industry and other stakeholders

Measuring conformance to service delivery standards

Developing professionalism through capacity building

Our Key Functions and Services

Regulatory Functions:

Levy and collection of GST

Registration and monitoring of units under the ambit of GST

Receipt and scrutiny of declarations and returns filed with the department

Prevention of smuggling and combating evasion of duties and tax

Resolution of disputes through administrative and legal measures

Sanction of refund, rebate, and drawback

To Promptly pay the arrears of revenue

This will enable us to provide our services in an effective and efficient manner

Service Functions:

Dissemination of information on law and procedures through electronic and print media

Enabling filing of declarations, returns, and claims through online services

Providing information on the status of the processing of declarations, returns, and claims

Assisting the right holders in protecting their intellectual property rights.

Responding to public inquiries relating to GST Tax matters

Our Expectations

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

Realization of arrears of revenue

This will enable us to provide our services in an effective and efficient manner

Our Standards

We shall follow the following time norms in our services:

Acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt

Convey decision on matters relating to declarations or assessments within 15 working days of their receipt

Dispose of a refund claim within 2 months of receipt of a complete claim

Complete registration formalities within 3 Working days of receiving a complete application

Give a minimum 15 days advance intimation before undertaking the scrutiny of assessees records

Release of seized documents, which have not been relied on for the issue of the show cause notice, within 30 days from the date of issue of the said notice, unless otherwise provided under the law.

Time norms for other activities, as may be prescribed, shall also be observed.

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

Our Commitment

We shall strive to:

Be at the service of the country and its citizens

Work to uphold the economic security and sovereignty of the country

Make our procedures and transactions as transparent as possible

Encourage and assist voluntary tax compliance

Carry out our tasks with:

integrity and judiciousness

impartiality and fairness

courtesy and understanding

objectivity and transparency

uprightness and conscientiousness

promptness and efficiency

We Further Commit That:

All officers will carry Identity Cards and all uniformed officers will wear name badges while on official duty

Personal and business information disclosed to us will be kept confidential subject to the provisions of the Right to Information Act, 2005.

Assessees will be visited only by authorized officers.

Due respect will be given to the tax compliance record of the assessees.

Before searching any premises or persons, the reasons thereof shall be explained. Officers undertaking any search operations shall offer themselves for personal search beforehand.

The investigating officer will explain the legal provisions and your rights and obligations.

Full information about appeal procedure shall be provided along with details of the authorities with whom appeals can be filed.

Stakeholders will be consulted continually while reviewing our policies and procedures. Timely publicity of all changes in the law and procedures shall be provided.

Efforts will be made to enhance the use of information technology in all work areas and enable the trade to have IT-based information access.

Every possible assistance will be rendered by the Public relation officer in the Divisional Office/Commissionerate Office. The name and telephone number of the Public Relations Officer will be prominently displayed at such offices. Relevant information and details of procedures, as may be required, will also be provided.

The service attributes shall be measured through customer perception feedback on the above commitments with the intention of continuous improvement in service delivery.

Complaints And Grievances

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: 0141-2385104 Ext. 295
Email Id: cgst-appeals-jai@nic.in

Grievance Redressal Officers

Office Of The Commissioner (Appeals)
Central Goods & Services Tax Commissionerate,
Central Revenue Building, Plot No. 19, Sector-17 C
Chandigarh