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All units are requested to forward their comments on AGT Guidelines by 17.01.2020 in Word format

Sunday, November 24, 2019

Monday, November 11, 2019

Difficulties faced by officers in Audit Commissionerate


ALL INDIA ASSOCIATION OF CENTRAL EXCISE GAZETTED EXECUTIVE OFFICERS: KERALA UNIT
PRESIDENT:  ANTONIO NETTICADAN
Phone : 91- 9495466577
Email : net11ant@gmail.com
GENERAL SECRETARY:  ARUN ZACHARIAH.P
Phone: 91-9447037011
Email: arun_zach@yahoo.com
Address for Communication
ArunZachariah.P
General Secretary
All India Association of Central Excise Gazetted Executive Officers
O/o the Assistant Commissioner of Central Tax & Central Excise,
V Publishers Building, SreenivasaIyer Road
Kottayam 686001

GS/ADMN/2019                                                       Dated. 08.11.2019

To     

The Principal Chief Commissioner of Central Tax, Central Excise & Customs,
I.S. Press Road, Cochin 682018

The Principal Commissioner of Central Tax (Audit)
I.S. Press Road, Cochin 682018


         
Sir,
          Sub:Difficulties faced by officers in Audit Commissionerate with regard to GST
Audit – Reg

1.    The members of this Association working in Audit Commissionerate have reported that they have been given a long list of tax payers with a direction that GST Audit be conducted on those who have filed Annual Return. In this regard the difficulties faced by our members in proceeding with the directions received are brought to your kind notice.

2.    The basic data like address and returns filed can be accessed only through Citrix app. No LAN WAN connectivity has been provided to any of the groups and the officers have also not been mapped to the utility. In respect of LAN Wan connectivity, Annexure B was sent in April 2019 and periodic reminders also made. However, connectivity has not been forthcoming so far. As per the GSTAM, access to the Tax Payer at a Glance (TAG) utility is an essential pre-requisite for desk review and conducting audit. TAG has not yet been made available to officers.

3.    Though unconnected AIOs are available in circles, the numbers would be insufficient when connectivity is provided. Considering the time required to access data from Citrix, at least one AIO per group is to be provided and also, one AIO is to be provided to the Technical Section in each Circle. Also, as many of the AIOs are not in use, the ports will have to be unlocked which may entail a very slight delay. On the question of AIOs, it would be of great assistance to the Audit Tour parties if they are provided with laptops that are configured to access the Citrix application in order that they would be connected to the system even during a visit to the Unit being audited.

4.    The infrastructural facilities in many of the circles as well as headquarters are pathetic. The officers do not have proper and adequate space to sit, nor do they have proper furniture. In many cases, the Officers have had to make do with old furniture that appears to have been discarded from some of the Executive Commissionerate formations at the time of creation of the Audit Commissionerate. The appearance of such a dilapidated office setup is in itself a major drawback especially since GST Audit prescribes that audit can be conducted either at the premises of the Assessee or in our Office. When the Department specifies that the Assessee must provide specified space for Officers who are visiting their premises for the smooth conduct of Audit, the Department itself not providing it’s Officers with adequate facilities smacks of double standards and lowers the esteem of the Officer in the eyes of the trade which in turn has a highly demoralizing effect.

5.    GST and all fresh initiatives of the Department are Technology driven, the latest being Document Identification Number. While the Department is keen to ensure that adequate publicity is given to the trade and public in general that we are technologically savvy and that all and any access to communication is only online, we come up a cropper when it comes to equipping our audit teams with adequate hardware to reflect our motto of being technologically savvy. Our Audit Circles and the groups therein must hence be equipped with sufficient number of computers/ laptops and printers so that they being the face of the Department, they present the image that the Department wishes to convey. As the Audit teams are mobile, they should also be equipped with necessary telephone facility so as to avoid the use of personal phones to communicate with the taxpayers.

6.    Since the processes in GST Audit are all intended to be online, it would be in the interest of the Department that all the officers in the Audit Commissionerate be trained in GST Audit and online requirements prior to the commencement of GST Audit. As this has not been carried out till date and further, as the required modules are still to be made operational, it is opined that the GST Audit scheduled to be carried out now may be deferred till all requirements are in place. Such a step we believe would give adequate breathing space to both the Department as well as Officers to get accustomed toprocess and will result in the smooth conduct of Audit as compared to the rather tardy roll out of various modules of GST as a result of which Officers in the field are a frustrated lot.

7.    Further, as the relevant date for the submission of the Annual Return for 2017-18 is 30th November, 2019, the normal period of limitation would expire only on 30.11.2022 and hence it is suggested that the start of GST Audit can be deferred to the April 2020. As Audit proceeds on specific timelines, rushing into a system which is still not in place without adequate infrastructure, manpower and training could result in lapses for which as is wont the Audit Officer would be held responsible. It is hence requested that the issues highlighted by the Association be attended to on a priority basis so that our members are not held responsible with reference to any delay in commencing and completing the audit in the absence of required infra structure and facilities.

         
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY

CEC Members



CEC Members:        

                                                S/Shri.
1.     TVM Hqrs                                                 (i)      Toms John
2.                                                                       (ii)      Raju Joseph
3.     TVM North DVN                                                Roy Jose
4.     TVM South DVN                                                Rajendran Nair
5.     Kollam                                                                 S.Ajithkumar
6.     Pathanamthitta                                                     Radhakrishnan
7.     Alappuzha
8.     Kottayam                                                             Ramesh Panicer
9.     TVM Airport                                                       Jayaraj
10. ACC, TVM and UB                                            Deepu Divakaran
11. Kochi Hqrs                                                   (i)   Thara Divakar
12.                                                                      (ii)   Tinus Mathai
13. EKM DVN                                                          Shobitha Bhaskaran
14. Kakkanad DVN                                                   Jayasree
15. Aluva DVN                                                         N.Jayaprakash
16. Perumbavoor
17. Idukki DVN                                                        Marykutty Chacko
18. Chalakudy DVN                                                 R.Sajith kumar
19. Thrissur Bjju Jacob
20. CLT Hqrs/DGGI                                            (i)  K.V.Anand
21.                                                                        (ii) Manojkumar V.
22. Palakkad                                                              H.Ramakrishnan
23. Malappuram                                                        K.Shanavaz
24. CLT Rural/Audit                                                 P G. Vinaya Kumar
25. CLT Urban                                                          G.Rejith
26. Kannur                                                                V.Madhavan
27. AP CLT                                                               K P Manoj /  Gokuldas
28. ACC CLT                                                            K.P.Ramdas
29. Audit Circle, CHN                                              N P Padmakumar
30. CCP Hqrs                                                            K.Raeev
31. DGGI                                                                  Jayaraj
32. Audit Circle, TVM                                             Sugunan
33. CCP DVN, TVM                                                Chitra C.R.
Special Invitees:                                                         1. Joju Mampilly
                                                                                    2.Vinod Kumar V.V.


Wednesday, October 30, 2019

5400 GP Implementation status

Please read the circular mentioned below

Inadequacies of CGST


GS/ADMN/2019                                                                 Dated 03.09.2019

To
          The Principal Chief Commissioner of Central Tax, Central Excise & Customs
          Thiruvanathapuram Zone
Sir,
          Sub: Inadequacies of  CGST backend  - Reg

          Please refer to this Associations letter dated 08.03.2019 bringing to your kind notice, some of the requirements in CGST backend that would enable the officers at field level to function effectively. We had among other issues pointed out the inadequacy in accessing GSTR2A, non availability of certain reports for a period greater than a month and the non availability of details of goods and services supplied by  a registrant in the reports .

2.       We would like to highlight some of the functionalities available in the Kerala SGST and are constrained to state that we are far inferior to them. You may recall the recent comparison of performance of CGST and SGST officers where in it was observed that the performance of SGST officers was much better. In this regard, we would like to unequivocally state that SGST being better equipped with man power and technology such a conclusion alone is to be expected.

3.       In the Annexure to this letter the reports available in respect of a single unit for an SGST official in enclosed.
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY
Copy to
                   The Principal Commissioner of Central Tax & Central Excise
                   Cochin/Thiruvanathapuram/ Calicut,
ANNEXURE


Letter on recognition


GS/ADMN/2019                                                        Dated 18.03.2019
To
1)    The Chairman, CBIC, North Block, New Delhi.
2)    The Member (Admin), CBIC, North Block, New Delhi.
3)    The Member (South Zone), CBIC, North Block, New Delhi.

Sirs,

Sub: Procrastination by CBIC granting renewal of recognition to AIACEGEO leading to undesirable practices – reg.

          This Kerala Unit of the AIACEGEO, represents the 415 No of Superintendents working in the Commissionerates of Cochin, Calicut, Thiruvanathapuram, Cochin (Audit), Cochin (Appeals), Cochin Customs (Preventive) & Directorates of DRI, DGGI and NACIN.  We have submitted to the Board, the DDO Certificates for the year 2017-18 testifying to a paid up membership of 386 number of Members, through our Secretary General Shri. R. Manimohan.  Our committee is the only elected body in this unit. 
We are aware of the Board’s letter vide F. No. 12017/07/2017-Ad.IV-A dt. 12.02.2019 wherein it has been communicated clearly that promotee ACs cannot be members of the AIACEGEO as per the existing CCS (RSA) Rules.  Accordingly, the former SG of our Association, Shri. Ravi Malik who was promoted as AC in February 2017 cannot any longer use the name of this Association.  All his actions subsequent to his promotion are null and void.  The meeting convened by him without the President of this Association in May 2017 was after his promotion and hence all that he has done subsequently in the name of this Association, including a claim for its legal ownership and to get the recognition renewed in his name based on the DDO Certificates submitted by our legally elected Secretary General Shri. R. Manimohan is also null and void.  The person whom he calls the President of his camp is also an Assistant Commissioner.  Thus when the camp led by him is illegitimate and the Board should not allow them to use the name of AIACEGEO.  Administrative and disciplinary action should be taken against them for such misuse, even after the clarification by the Board vide its letter dated 12.02.2019 cited above.
It has come to our knowledge that Shri. Ravi Malik is still calling himself the Secretary General of the AIACEGEO, in defiance of the Board’s letter cited above and collecting huge funds through his appeals in his blog named cengoindia.blogspot.com.  A copy of such a communication dated 13.03.2019 is enclosed for ease of reference.
Hence, it is requested that the Board may kindly step in immediately to stop such undesirable practices of illegal collection of money by an illegitimate body.  Considering that there is only one legitimate body representing the Superintendents of Central Excise/GST at the All India Level with Shri. Sanjay Srinivasan as the President and Shri. R. Manimohan as the Secretary General and that this body has already submitted the necessary number of DDOs to prove membership of 5317 members (out of an estimated working strength of 11500 members) which is much above the 35% required under the CCS (RSA) Rules, as done in the earlier instances, renewal of recognition of the Association may be issued on the basis of these DDOs so that any further procrastination on the part of the Board is not misused by the vested interests and illegitimate bodies, for which Board should not become responsible.
We seek your immediate intervention in the matter and renewal of recognition of AIACEGEO immediately.

Encl : Call dated 13.03.2019 of Shri. Ravi Malik
           
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY       
Copy to
Shri. R. Manimohan, SG, AIACEGEO.
-for information and records.