CITIZENS’ CHARTER (Last updated on 20.12.2019)
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Vision Partnering in India’s socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers. |
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Mission A robust indirect tax and border control administration, with a view towards delivery of services, which is – and which – Encourages trust – based voluntary compliance |
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Our Motto “Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation. |
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Core Values Integrity and judiciousnessImpartiality and Fairness Courtesy and Understanding Objectivity and Transparency Uprightness and Conscientiousness Promptness and Efficiency
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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.
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OUR STANDARDS We aspire to provide the following key services within specified timelines: |
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S.No. | Key Services | Timelines | ||
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1 | i. Acknowledgement of all written communication including declarations, intimations, applications and returns | 3 days | ||
ii. Acknowledgement of communication received through electronic media | Immediate |
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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 |
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4 |
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(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 |
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(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 |
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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
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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 |
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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 | |||
OUR COMMITMENT 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
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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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