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:
- The Member
(System), CBIC, New Delhi
- The Member
(P&V), CBIC, New Delhi
- The Director
General of Systems & Data Management, New Delhi.
- The Director
General of Human Resource Development, New Delhi
- 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-Ã -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
