ALL INDIA ASSOCIATION OF
CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
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
To,
Sh. Najib Shah,
Chairman, CBEC,
North Block, New Delhi.
Sub: Implementation of GST.
Sir,
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.
(RAVI MALIK),
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.
(RAVI MALIK)
RESOLUTION
ADOPTED BY AIACEGEO IN THE AEC MEETING HELD ON 11th September, 2016
IN DELHI
TECHNICAL
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.
Justification
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.
Technology
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.
Infrastructure
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.