Tuesday, 20 September 2016

GST implementation

President:                                       Address for communication:                                     Secretary General:
R. Chandramouli                     240, Razapur, Ghaziabad-201001 (U.P.)                                        Ravi Malik
Mob. 08939955463 mail Id:ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in    Mob. 09868816290
Vice Presidents: P. Parwani, L. L. Singhvi (Central); Anurag Chaudhary, Ravi Joshi (North); N. Raman, G. Srinath (South); B. K. Sinha, Ashwini Majhi (East); Rajesh Chaher, J. D. Patil (West) Joint Secretaries: Anand Kishore, J. S. Iyer (Central); R. K. Solanki, Ashish Vajpeyi (North); M. Nagaraju, Ajithkumar P. C. (South); P. K. Sen, S. Bhattachariya (East); Jasram Meena, M. K. Mishra (West) Office Secretary: C. S. SharmaTreasurer: N. R. Manda Liaison Secretary: A. S. Kundu Coordinator on Telangana: P. Shravan Kumar
(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)
Ref. No. 153/AIB/G/16                                                                          Dt. 20.09.16
Sh. Najib Shah,
Chairman, CBEC,
North Block, New Delhi.
Sub: Implementation of GST.
               It is submitted with due regards that the Association is in total dark regarding structure under the GST which is already on cards to be implemented w.e.f. 01.04.17. No formal discussions have been held with any of the staff Associations including AIACEGEO by any of the authorities on GST. Staffside is in total dark regarding technical, infrastructural, human resource etc. aspects of GST.
               2. The resolution passed on GST by this Association in its AEC meeting is also enclosed herewith. A formal meeting with AIACEGEO is an urgent need of the time to discuss all aspects by the concerned authorities particularly keeping in view that the cadre of Central Excise Superintendent is going to play the key role under GST. Association expects that GST would boost the career prospects of group ‘B’ Central Excise executive officers who are forced to retire only after one promotion after joining the job of Inspector and already facing the worst career prospects under the Govt. of India. Nothing has been done till date to improve the career prospects of these officers despite of the recommendations of the Cabinet to bring some scheme for group ‘B’ officers of Central Excise to remove their stagnation independent of the cadre restructuring.
               3. In view of the above, it is requested to have an immediate meeting with the Association on the issue to discuss the points raised in the enclosed resolution as well as submitted above.
               Thanking you,
Yours faithfully,

Encl: As above.

Secretary General.  
Copy with the request to hold the due meeting to-
1) Revenue Secretary, North Block, New Delhi.
2) The MOS, Finance (Revenue), Ministry of Finance, North Block, New Delhi.
3) The Finance Minister, Govt. of India, North Block, New Delhi.
4) The Prime Minister of India, South Block, New Delhi.


1)    Assessment or Scrutiny responsibility should be distributed from Superintendent to Additional Commissioner level depending on the monetary limit and assessable value, number of assessees and number of credit documents. Inspector should be in the workflow in the ACES before the Returns / Registrations are verified / scrutinized by the Superintendent.


a)     Parity with State VAT & Income Tax in tax administration.
b)    To do away with Review mode of Tax assessment and instead adopt Revision mode.
c)     To minimize litigations and avoid revenue being locked up.
d)    To ensure Officer Orientation in finalizing higher volume of Tax.
e)    To ensure proper distribution of responsibility and accountability.

2)    The Assessment Structure should be 1:2:4 between JC/ADC : DC/AC : Supdt.

3)    Between Scrutiny and Appeals – Powers of Review should be delegated between AC, Jt / Addl Commissioner & Commissioner to help facilitate the Trade.

4)    In the Adjudication procedure any adjournment/ non-appearance by parties, the said period should be left outside the statutory three / five years time limit to write off demands as proposed under the model GST Laws.

1)    GSTN Platform - Presently the stake of the Private Organisations in GSTN is 51% Private and stake of Govt is 49% only (Central + State). GSTN should be fully under Govt control to ensure the data security is not compromised.

The custodian of the sensitive data of Crores of Assessees in the GSTN should rest with the Govt (Central + State).

2)    The present status / working of ACES leaves much to be desired. In spite of 7 years of implementation of ACES, not a single Report has been reduced by the Board for the field.

The Report Generation Module in ACES is very rudimentary as not many reports useful to the field formations is available. There are no up to the month report in CEX in ACES till date.

Further, there are no useful Service Tax Revenue Reports in ACES either based on the Returns or NSDL data.

Many a times lack of useful reports makes officers from the field formation to go to the assessees.

The EDW could have been useful if the access had not been limited to only few USERS per Commissionerate. The EDW access is not only useful for Statistical Information, but the wealth of information can be used by the Anti-evasion Wing of the Commissionerate. On this account our own data cannot be used effectively by the Deptt for plugging the Revenue Leakage.

It should be ensured that we do not carry the negative legacy of ACES in the GSTN era. The design of the reports should be such that it is self explanatory and ready to use and satisfies the need of the Ministry/ Board. It should eliminate the need for generating the Reports at Range Level. Many a times lack of useful reports makes officers from the field formation to go to the assessees.

3)    The access of ACES / GSTN Portal for the Officers should be made through Internet so as to enable the Officers at all levels to access the GSTN/ ACES System on 365 X 24 X 7.

This will not only increase the efficiency of the Deptt but also drastically reduce the recurring expenditure involved in getting the BSNL / MTNL MPLS leased Line or VPN o BB.

4)    Presently the access of 1 User of NSDL EASIEST provided to each Commissionerate is grossly inadequate. Again, the data belongs to the Deptt and the Officers are unable to use the data extensively as the access is restricted to only 1 User. 


1)    Provision of Cadre Wise entitled working space with all necessary equipments like laptops, desktop PCs, Printers etc. in uniform manner throughout the country.

2)    Every Group B Officer of CBEC should be provided with a laptop and a 4G Data Card. Presently the benefit of 1% incremental revenue scheme has never percolated to Gr B Officers.

3)    The proposals for Residential and Official accommodation should be cleared by DGHRD and Board in a Time Bound manner.

HR Policies

1)    A long term notified HR Policy should be evolved for the entire Organisation in consultation with the Staff/ Officer Association. Any future Restructuring/ Re-organisation as a fall out of GST should be in consultation with all Staff Association.

2)    Structure of the Deptt should depend on the workload depending on number of Returns and documents to be scrutinized and in relation to declared duties and responsibilities of the Officers.

3)    Audit, Intelligence and Anti-evasion wings should be strengthened and well equipped.

4)    Well defined Training Mechanism. Training based on Model Law to be opposed. Full training should also be given after the Law / Rules come in to force.

 Since the GST Act, Rules and procedures are evolving, depending upon the situation insertions or modifications to the above proposals have also to be considered as a continuing process.

Tuesday, 13 September 2016

DPC & Coimbtr isu

Went yesday to board. Chmn was not available du to some urgent GST mater. Coimbtor & DPC isues were discusd wid Mem(p&v) & Mem(ex). Both asured to do needful. Mem (p&v) said dat c is going to chenai & wil do needful for coimbtr aftr talking to CC. Write-up on isu was handed ovr to hr. Mem (ex) also talkd to CC on dis isu. Relevant papers reg DPC were also handed ovr to Mem(p&v). C assured to do needful at an erly dt. DG & ADG HRD were also visitd. Dey also assured to do needful in r/o DPC. Dey also promised to place 2016-17 list on site at an rely dt.

Thursday, 8 September 2016

Delhi AEC meet, Parmar case, Chandrasekaran case

Dear friends,
1. Delhi AEC Meet: The units/delegates, who are unable to make their own arrangement, may kindly contact me on 9868816290 or Mr. C. S. Sharma on 9313885411.
2. Parmar Case: It is being listened that the stay on DPC for the post of AC has been extended till next date of hearing, i.e., 05.10.16. Our Chennai Unit is requested to kindly have proceedings of 06.09.16 of Madras CAT.
3. Chandrasekaran Case: As per the information available, contempt has been filed by Sh. Chandrasekaran on 30.08.16.
Ravi Malik.  

Tuesday, 6 September 2016

Delhi AEC meeting on 10.09.16 & 11.09.16

Dear friends,
All units/delegates to attend AEC meeting to be held at Delhi on 10.09.16 & 11.09.16 are requested to send IMMEDIATE confirmation alongwith number of persons to Sh. C. S. Sharma on his Mob. No. 9313885411 or mail Id css9768@yahoo.com to make proper arrangement.
Ravi Malik

Monday, 5 September 2016

Associate Committee Meeting on GST on 17.09.16 at Mumbai


Dear friends,
Associate Committee meeting of the Association will be held on 17.09.16 on GST at Mumbai. All concerned are requested to kindly make it convenient to attend the meeting. Customs not being covered under GST, all other Central Excise Associations/Federations have also been invited to attend this meeting. They may kindly come with upto 10 members. The meeting will be held at NACEN, Bhandup East, Mumbai. It'll start at 10 a.m. Main points of discussions will be structure of GST and its adverse effect on manpower of CBEC & career prospects of employees. Sh. A. K. Sasmal, General Secretary of our Mumbai Unit of the Association, may kindly be contacted on his Mob. No. 9820950885 for any query regarding arrangement. Delegates are also requested to confirm their participation well in advance to him.
Ravi Malik.

Thursday, 1 September 2016

7th Pay Commission Resolution Notified by Central Government

7th Pay Commission Resolution Notified by Central Government

(Department of Pension and Pensioners’ Welfare)


New Delhi, the 4th August, 2016

No.38/37/2016-P&PW (A) – The Terms of Reference of the Seventh Central Pay Commission as contained in Ministry of Finance (Department of Expenditure) Resolution No.1/1/2013-E.III (A) dated 28.2.2014 included the following:

“To examine the principles which should govern the structure of pension and other retirement benefits, including revision of pension in the case of employees who have retired prior to the date of effect of these recommendations, keeping in view that retirement benefits of all Central Government employees appointed on and after 01.01.2004 are covered by the New Pension Scheme (NPS).”

2. The Commission, on 19th November, 2015, submitted its report to the Government on Terms of Reference as contained in aforementioned Resolution dated 28.02.2014. Government, after consideration, has decided to accept the recommendations of the Commission on pensioner benefits to the Central Government civil employees, including employees of the Union Territories and Members of All India Services subject to certain modifications, as specified hereinafter ..

3. Detailed recommendations of the Commission relating to pensionary benefits and the decisions taken thereon by the Government are listed in the statement annexed to this Resolution.

4. The revised provisions regarding pensionary benefits, which have been accepted as indicated in the Annexure, will be effective from 01.01.2016.

(Vandana Sharma)
Joint Secretary to the Govt. of India


Statement showing the recommendations of the Seventh Central Pay Commission relating to principles which should govern the structure of pension and other terminal benefits and the decisions of the Government thereon.

Item No.
Decision of Government
Fixed Medical Allowance
The commission notes that this allowance was enhanced from Rs.300/- p.m. to Rs.500/-p.m. from 19.11.2014. As such, further enhancement of this allowance is not recommended.

(Para 8.17.52 of the Report)
To be examined by a committee comprising Finance Secretary and Secretary (Expenditure) as Chairman and Secretaries of Home Affairs, Defence, Posts, Health & Family Welfare, Personnel & Training
and Chairman, Railway Board, as Members. Till a final decision is taken based on the recommendations of the
Committee, Fixed Medical
Allowance shall be paid at existing rates.

Constant Attendance Allowance
The allowance may be increased by a factor of 1.5 i.e to Rs.6750/- per month. The Allowance needs further increase by 25% each time DA rises by 50%

(Para 8.17.29 of the Report)
To be examined by a Committee comprising Finance Secretary and Secretary (Expenditure) as Chairman and Secretaries of Home affairs, Defence, Posts, Health & family welfare, personnel & Training and chairman, Railway Board as Members. Till a final decision is taken based on the recommendations of the committee. Constant attendant Allowance shall be paid at existing rates.

General Provident Fund
Status quo may be maintained in this respect.

(Para 9.4.4 of the Report)

Rates of Pension & Family Pension
The Commission does not recommend any further increase in the rate of pension and Family Pension from the existing levels.

(Para 10.1.25 of the Report)

Quantum of Minimum Pension
The recommendations of the commission in relation to pay of a personnel will lead to a significant increase in the minimum from the existing Rs. 7,000 per month to Rs.18,000 per month. This, based on computation of pension, will raise minimum pension from the existing Rs.3500 to Rs. 9,000. The minimum pension based on the recommendations of the commission will increase by 2.57 times over the existing level.

(Para 10.1.27 of the Report)

Rate of additional Pension and Family Pension to the older pensioners
The commission is of the view that the existing rates of additional pension and additional family pension are appropriate.

(Para 10.1.30 of the Report)

Time Period for enhanced family pension.
The commission notes that the recommendation with regard to period of eligibility of the enhanced family pension of 10 years in case of death of a serving employee was made based on the recommendations of VI th CPc Report. No further change is being recommended by the commission.

Gratuity Ceiling and its indexation.
The Commission recommends enhancement in the ceiling of gratuity from the existing Rs.10 lakhs to Rs.20 Lakh from 01.01.2016. The Commission further recommends the ceiling on gratuity may increase by 25% whenever DA rises by 50%.

(Para 10.1.37 of the Report)

Rationalization of death gratuity
The Commission, after examination of the matter, recommends the following rates for payment of death gratuity:
Length of Service
Rate of Death Gratuity
Less than One Year
2 times of monthly
One year or more but less than 5 years
6 times of monthly emoluments
5 years or more but less than 11 years
12 times of monthly emoluments
11 years or more but less than 20 years
20 times of monthly emoluments
20 years or more
Half month of emoluments for every completed six monthly period of qualifying service subject to a maximum of 33 times of emoluments.

Para 10.1.41 of the Report

Commutation of Pension and restoration of commuted pension
The Commission does not recommend any change either in the maximum percentage of commutation or in the period of restoration.

(Para 10.1.43 of the Report)

Revision of Pension of Pre 7th CPC Retirees
The Commission Recommends the following pension formulation for civil employees including CAPF personnel who have retired before 01.01.2016
(i)All the civilian personnel including CAPF who implementation of the Seventh CPC recommendations) shall first be fixed in the pay Matrix being recommended by this commission, on the basis of the Pay Band and Grade Pay at which they retired, at the minimum of the corresponding level in the Matrix. This amount shall be raised, to arrive at the notional pay of the retiree, by adding the number of increments he/she had earned in that number of increments he/she had earned in that level while in service, at the rate of three percent. Fifty percent of the total amount so arrived at shall be the revised pension.
(ii) The second calculation to be carried out is as follows. The pension, as had been fixed at the time of implementation of the VI CPC recommendations, shall be multiplied by 2.57 to arrive at an alternate value for the revised pension.
(iii) Pensioners may be given the option of choosing whichever formulation is beneficial to them.
It is recognized that the fixation of pension as per formulation in (i) above may take a little time since the records of each pensioner will have to be checked to ascertain the number of increments earned in the retiring level. It is therefore recommended that in the first instance the revised pension may be calculated as at (ii) above and the same may, be paid as an interim measure. In the event calculation as per (i) above yields a higher amount the difference may be paid

(Para 10.1.67 and Para 10.1.68 of the Report)

Both the options recommended by the 7th Central Pay Commission as regards pension revision be accepted subject to feasibility of the implementation. Revision of pension using the second option based on fitment factor of 2.57 be implemented immediately. The first option may be made applicable if its implementation is found feasible after examination by the Committee comprising Secretary (Pension) as Chairman and Member (Staff). Railway Board, Member (Staff), Department of Posts, Additional Secretary & Financial Adviser, Ministry of Home Affairs and Controller General of Accounts as Members
Ex-gratia Lumpsum Compensation
The Commission recommends a Common regime for payment of ex-gratia lump-sum compensation for civil and defence forces personnel, payable to the next of Kin at the following rates:
Death occurring due to accidents in course of performance of duties
10 Lakh
25 Lakh
Death in the course of performance of duties attributed to acts of violence by terrorists, anti social elements etc.
10 Lakh
25 Lakh
Death occurring in border
skirmishes and action
against militants, terrorists,
extremists, sea pirates
15 Lakh
35 Lakh
Death occurring while on
duty in the specified high
altitude, unaccessible border
posts, on account of natural
disasters, extreme weather
15 Lakh
35 Lakh
Death occurring during enemy action in war or such war like engagements, which are specifically notified by
Ministry of Defence and
Death occurring during
evacuation of Indian
Nationals from a war-torn
zone in foreign country
20 Lakh
45 Lakh

(Para 10.2.77)


Tuesday, 30 August 2016

AEC meeting at Delhi on 10.09.16 & 11.09.16

Dear Friends,
DOPT is not sending any opinion regarding DPC for the post of Asstt. Commissioner. Law Ministry is also silent on the issue. Stay on DPC upto 06.09.16 has already been ordered by Madras CAT. GST is also coming with clear impression of reduction of manpower in Central Excise. Revenue Department is already on the move to abolish the substantive number of  posts at each level in CBEC to downsize the manpower regarding GST keeping in view the automation of maximum work. So, AEC meeting of the Association will be held at Soubhagya Banquet, C-65, Preet Vihar, Vikas Marg, Metro Pillar No. 76 near Nirman Vihar Metro Station, Delhi-110092 on 10.09.16 (Saturday) & 11.09.16 (Sunday) to discus career prospects & take due measures. Legal action, as decided in Associate Committee held at Delhi on 20.08.16, to vacate stay of Madras CAT is already under process. DOPT, Law & CBEC are also being pursued regarding DPC. Concerned authorities are also being pursued to cope-up with the negative impact of GST. All concerned are, therefore, requested to make it convenient to attend the meeting. The agenda of the meeting will be as under-
      A. GST.
      B. Pay matters including MACPS.
      C. Promotional avenues including immediate DPC.
      D. Scheme to improve the career prospects.
            E. Infrastructure & working conditions.
            F. Organisational matters including funds, subscription and DDO certificates.
            G. Steps to be taken to achieve our goals including agitational measures.
            H. Any other point with the permission of Chair.
First day in the meeting will be exclusively for discussions on GST. As proposed by the President and accepted by the house in the Associate Committee meeting of 20.08.16,the delegates/units will themselves bear the expenses including boarding, lodging & transport etc. Delhi Unit , however, will provide fooding and hall for the meeting. Meeting will start at 11 a.m. on 10.09.16. Sh. C. S. Sharma (Mob. 9313885411) may kindly be contacted for any query/detail. 
Ravi Malik.