CITIZENS’ CHARTER (Last updated on 20.12.2019)



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.

Our Motto

“Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation.

Core Values

Integrity and judiciousness
Impartiality and Fairness
Courtesy and Understanding
Objectivity and Transparency
Uprightness and Conscientiousness
Promptness and Efficiency


Our Expectations

IWe 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:

S.No. Key Services 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
  • i. Sanction of Drawback
(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
  • a.GST Audit
  • b.Customs Audit

  • a.90 days from the commencement of audit
  • b.30 days from the commencement of audit
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
To effectively combat corruption as part of the comprehensive national mission for promotion of integrity


Grievance Redressal

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


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