नागरिक अधिकार पत्र (11.12.2024) वापस एसीईएस के लिए Download Hindi Version
Vision
Partnering in India’s socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholdercentric approach and protecting the frontiers.
Mission
A robust indirect tax and border control administration, with a view towards delivery of services, which is -
- Simple and predictable
- Fair and just
- Transparent
- Technology-driven
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
- Continually invests in capacity building to achieve professional and ethical excellence, and
- Promotes Ease of doing Business
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
We expect citizens to:
- Uphold and respect the laws of the land
- Voluntarily discharge all tax liabilities
- Fulfil their duties and legal obligations in time
- Be honest in furnishing information
- Be co-operative and forthright in inquiries and verifications
- Avoid unnecessary litigation.
OUR STANDARDS
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 receipt of complete application |
| 4 | | |
| (a) In Case of electronic processing of drawback claims | 3 days from Export | |
| (b) In Case of manual processing of drawback claims | 15 days of filing of manual return | |
| ii. Fixation of Brand rate of Duty Drawback | 25 days from date of complete application | |
| 5 | Cargo Release Time | |
| (a) In case of exports, for i. Sea Cargo ii. Air Cargo iii. ICD iv. LCS |
i. 24 hours ii. 12 hours iii. 24 hours iv. 24 hours | |
| (b) In case of imports, for i. Sea Cargo ii. Air Cargo iii. ICD iv. LCS | i. 48 hours ii. 24 hours iii. 48 hours iv. 48 hours | |
| 6 | GST Registration | i. 7 days (where Aadhaar number is authenticated) ii. 30 days (where Aadhaar Authentication has not been opted, or Aadhaar Authentication fails, or where the applicant is identified for physical verification of the premises. |
| 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
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| 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 | GST O-I-O: 30 days from the date of conclusion of personal hearing where all the requisite information is available O-I-A: 1 year from the date on which appeal is filed. CUSTOMS O-I-O/ O-I-A: 30 days from the date of conclusion of personal hearing where all the requisite information is available |
| 16 | Finalization of provisional assessment | GST 6 months from the date of passing of the provisional order CUSTOMS 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 | |
| 18 | CPGRAMS | 21 days |
| 19 | Suggestions for Ease of Doing Business (EoDB)- This Key facility has been provisioned for receiving suggestion from Trade/ Trade Associations/ Taxpayers and ensuring due consideration of the same by CBIC. | |
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 www.cbic.gov.in
- 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 21 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
Note:
- Information required to be published under Section 4.1.b of RTI Act, 2005 are available on the website www.cbic.gov.in
- Time norms for other services, as may be prescribed, shall also be observed.
Disclaimer:Information is being made available at this site purely as a measure of public facilitation. While every effort has been made to ensure that the information hosted in this website is accurate and up-to-date, Central Board of Indirect Taxes and Customs does not hold itself liable for any consequences, legal or otherwise, arising out of use or abuse of any such information.