Two letters on difficulties in GST formations, PQ and physical verification

Ref. No: CBIC/51/2018                          Date: 21.12.2018

To

The Chairman,

CBIC, North Block, New Delhi.

Sir,

Sub: GST –Physical Verification of taxpayers under the jurisdiction of CBIC – provision of mobile & vehicle for Range Officers – reg.

We would like to draw your kind attention to:

(i) ‘Advisory on Physical Verification’ issued by the DGSDM on 15/10/2018 and subsequently circulated to CGST zones vide letter dated 29/10/2018; and

(ii) Procedure prescribed for ‘e-Waybill verification’ vide Circular No. 41/15/2018-GST dated 13/4/2018 issued by CBIC.

2. Both these communications advice or rather direct Superintendents working in the field viz. Ranges and Anti-evasion units to use ‘mobile devices’ and ‘apps’ to capture field visit reports on physical verification of taxpayers or to verify e-Waybills.

3. Though a layman’s reading of both documents apparently impresses that the central (CGST) tax officers are provided with and are well equipped with standardized ‘mobile devices’ and ‘apps’, in reality, the officers are pressurized and compelled to work with ‘mobile devices’ and ‘apps’ purchased for their personal use and at their own expenses.  There could also be instances, where, Officers for personal reasons do not prefer to have smart phones at all.

4. This, at a time, when

(a)        mobile devices are provided to their counterparts in direct taxes i.e. Income Tax Officers along with SIM since last 10 years under 1% incentive scheme; and

(b) there is a laid down provision to reimburse mobile bill of Government Officers upto a monthly amount of Rs. 1200/- plus tax issued vide DoE OM F.No. 24(3)/E.Coord/ 2018 dated 26/3/2018 (copy enclosed).       

5. Cumulatively, this develops into another instance of gross negligence causing harassment to the already stressed cadre of Superintendents. In fact, the cadre fails to understand how the DGHRD has not ensured infrastructure to the field at least similar to that is available in CBDT or in SGST offices. The cadre also questions the directions to use ‘mobile devices’ or ‘apps’ if those are not standardized, that may lead to variable results leading to capture of relatively incorrect information.

6. Simply put, the cadre is agitated. General demand of the department (higher officers) that Superintendents should possess a smart phone and provide their personal mobile details, is encroachment on personal liberties and utter shame for a department keeping eyes shut to the facilities and provisions elsewhere.

7. Hence, as resolved, we request a timely initiative of your good office for immediate provision of:

(i) a common ‘mobile device’ with ‘SIM’ and standardized ‘apps’ to perform GST and other office work for all Superintendents working in the field, taking part in verifications and movements; and

(ii) vehicles to all Range offices to conduct verification.   

Hoping for an early response,

Yours truly,

Encl : As above

(R. Manimohan)

Secretary General

Copy submitted for information to:

1. The Member (System), CBIC, New Delhi
2. The Member (P&V), CBIC, New Delhi
3. The Director General of Systems & Data Management, New Delhi.
4. The Director General of Human Resource Development, New Delhi
5. The Principle Chief Commissioner, _____________ CGST Zone (through the Units concerned)

 (R. Manimohan)

Secretary General

Ref. No: CBIC/52/2018                          Date: 21.12.2018

To

The Chairman,

CBIC, North Block, New Delhi.

Sir,

Sub: Reply to Parliamentary Question on harassment – reg.

We are given to understand that a Parliament Question as to ‘whether the Government is aware that businessmen are being harassed regularly by the Goods and Services Tax (GST) personnel over phone that GST has not been filed by them, even if they file it regularly and if so, the details thereof’ has been received in the field formations of CBIC for a reply.

2.       It is learnt that invariably from most of the formations, the reply is to be given as NO.

3.       In this regard, this Association feels that this opportunity should be utilised to place before the Parliament, the deficiencies in the AIO and data harvested by the system from the assesses and also the difficulties in accessing them.  It can also be placed that the AIO does not reflect the real time data pertaining to filing of GST returns and it takes at times up to 10-15 days for the data to get updated in the AIOs.  Similarly it may also be submitted that the reports that are generated through ‘Saksham’ are sometimes wrong, especially regarding non-filers where even those who have filed are shown in the non-filers list.  Hence, the officers, in the interest of revenue have been required to check up with the assesses.  If they have filed the returns, the phone calls will not be taken as harassment at all.  On the contrary, the assesses have felt irritated only in respect of migration issues and when data not available with the department has been sought from them.  In this regard issues have been raised with the Board by this Association as well as by the units at various levels.

4.       A cursory glance at the various reports that have been called for from the field formations of CGST in CBIC would also enable one to understand that the data called for therein, is not available in the system provided by the department or in the records of the department.  Hence, it would reveal that the field officers have been required to collect these data only from the assesses. 

5.       It is felt that the CBIC should bring forward the actual difficulties found in execution of the day to day work in the CGST field formations, how and why we are lagging in comparison to the states, if at all, the difference in infrastructure available at the disposal of the states vis-à-vis non availability of the same for CGST officers, etc.

6.       Apart from the above, it also requires the CBIC to put forth in this opportunity that:

i)             All along the present day Superintendents have borne the entire work load of the department, earlier as Inspectors and now as Superintendents;

ii)            That they get only one promotion in their career and if at all lucky they get a second one almost at the end of their career, with a dislocation from their station if it happens before 2 years of their retirement;

iii)           That from Grade Pay of 4600, they go on to only Grade pay of 5400 in their entire career;

iv)           That though their counterparts in Customs, recruited through the same exam have been able to get a better deal, for reasons yet to be dealt with, these Superintendents have obediently served under even officers juniors to them by several years, when such Customs Officers are posted to Central Excise/GST run formations on promotions;

v)            That any restructuring in the department has so far catered only to uplifting the tower and frontal image of the edifice of the department, at the cost of the foundation and structure;

vi)           That such a section of employees who have managed to remain in the department without leaving on VRS in spite of all the above ignominies heaped on them, do so only due to their family commitments and hence not left with any energy or enthusiasm, let alone being over enthusiastic, could not be expected to call upon the assesse, for some data, on their own, and that too in all formations uniformly;

vii)          And that they had to do so only due to (a) disconnect between the departmental requirement for data mining and the software provided and (b) instructions from their senior officers to enquire over phone urgently from the assesses regarding GSTR 1,2,3, etc, and mismatch between returns.

7.       All these years, the CBIC has followed a strategy of pleasing the Ministry by not presenting the real ground requirements and by trying to give an impression that everything could be achieved with resources available on hand.  This Association strongly feels that due to such an approach, our department has stood only to lose in comparison to infrastructure made available to the other department in the Ministry of Finance itself.  Hence, it is once again emphasised that the actual facts may be placed before the concerned in the interest of strengthening of the department at the crucial stage of switch over to GST.

Thanking you,

Yours truly,

(R. Manimohan)

Secretary General

Copy submitted for information to:

The Member (GST), CBIC, New Delhi.

(R. Manimohan)

Secretary General