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

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.


Pathanamthitta Man Power


GS/ADMN/2019                                                        Dated 11.07.2019
To
The Principal Commissioner of Central Tax & Central Excise
Cochin Commissionerate
I.S. Press Road, Cochin 682018

         
Sir,
          Sub:   Lack of manpower in Pathanamthitta Division - Reg

          The Association wishes to highlight the plight of officers posted at Pathanamthitta Division due to the lack of manpower. Only two Superintendents are posted to the Divisional Office and both of them have been given additional charge, one of Ranni Range which is 20 Kms away and the other of Pathanamthitta Range. Out of the two inspectors posted to the Divisional Office, one has been given additional charge of Thiruvalla Range which is 35 Kms away.
2.       The stress and strain on officers who are manning understaffed formations doesn’t require explanation. It is requested that at least two more Superintendents may be posted to Pathanamthitta Division and Ranni Range. It is suggested that officers under orders of promotion or the senior in a station who has completed station tenure may be posted to these places.
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY       

Penal Interest


GS/ADMN/2019                                                       Dated. 05.08.2019
To     
          The Principal Chief Commissioner of Central Tax, Central Excise & Customs
          Thiruvanathapuram Zone, I.S. Press Road, Cochin 682018
Sir,
          Sub:Instructions issued on tax liability on the value of Penal / Default
Interest collected as an additional interest on delay in payment by NBFC
and chitties – Reg

Kind attention is invited to letter C No. IV/16/148/2018/CC(TZ)/IVC dated 16.11.2018 wherein relying on the Maharashtra Advance Authority Ruling (AAR) order on Penal / Default Interest collected as an additional interest on delay in payment by NBFC and chitties vide GST-AAR-22/2018-19/B-85 Mumbai dated 06.08.2018, it was pointed out that similar transaction was taxable under Section 66E(e) of the Finance Act,1994 in respect of Penal / Default interest charged by NBFC and other chitties and directions issued to ensure that these transactions were brought to the tax net both under GST as well as the erstwhile Service Tax regime.

In this regard, the following is brought to notice for kind consideration:

1.    SECTION 103 of the CGST Act, 2017 specifies that the Applicability of the advance ruling pronounced by the Authority or the Appellate Authority is binding only on the applicant who had sought the advance ruling in respect of any matter referred to in sub-section (2) of section 97 and on the concerned officer or the jurisdictional officer in respect of the applicant.

2.    SECTION 15 of the CGST Act, 2017 specifies that the Value of taxable supply of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply and that it would inter alia include the interest or late fee or penalty for delayed payment of any consideration for any supply

3.    Circular No. 102/21/2019-GST dated 28.06.2019 clarified the applicability of GST on additional / penal interest and specified that the transaction of levy of additional / penal interest in the second example (reproduced at the end of the paragraph)given would not fall within the ambit of entry 5(e) of Schedule II of the CGST Act i.e. “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act”, as this levy of additional / penal interest satisfies the definition of “interest” as contained in notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.(Case 2: X sells a mobile phone to Y. The cost of mobile phone is Rs 40,000/-. Y has the option to avail a loan at interest of 2.5% per month for purchasing the mobile from M/s ABC Ltd. The terms of the loan from M/s ABC Ltd. allows Y a period of four months to repay the loan and an additional / penal interest @ 1.25% per month for any delay in payment. Clarification:  The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject to GST, as the same would be covered under notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The value of supply of mobile by X to Y would be Rs. 40,000/- for the purpose of levy of GST.)

4.    Under the provisions of the erstwhile Service Tax laws too, the value of the taxable service was the gross amount charged and Rules 5 & 6 of the Service Tax (Determination of Value) Rules, 2006 prescribed the Inclusion in or exclusion from value of certain expenditure or costs and Cases in which the commission, costs, etc., will be included or excluded respectively. Specifically not to be included in the taxable value was interest on delayed payment of any consideration for the provision of services or sale of property, whether moveable or immoveable as per the provisions of Rule 6(2) (iv) of the Rules ibid. (w.e.f 01.07.2012)

          In the light of the specific exclusion from the taxable value as highlighted above, it is opined that the instructions issued by the letter C No. IV/16/148/2018/CC(TZ)/IVC dated 16.11.2018 is bad in law to the extent of application of the Maharashtra AAR to erstwhile Service Tax cases and it is requested that the said directions be withdrawn as far as Service Tax is concerned in order to avoid unnecessary and futile litigation.
         
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY

Copy submitted to:
          The Principal Commissioner of Central Tax & Central Excise
          Cochin Commissionerate

          The Principal Commissioner of Central Tax & Central Excise,
          Thiruvanathapuram Commissionerate

          The Commissioner of Central Tax & Central Excise,
          Calicut Commissionerate

          The Commissioner of Central Tax & Central Excise (Audit)
          Cochin

Re –organisation of jurisdiction of Ranges and Divisions


GS/ADMN/2019                                                                                               Dated. 05.08.2019

To     
          The Principal Chief Commissioner of Central Tax, Central Excise & Customs
          Thiruvanathapuram Zone, I.S. Press Road, Cochin 682018
Sir,
          Sub:Re –organisation of jurisdiction of Ranges and Divisions – Reg

Kind attention is invited to letter C No. IV/16/78/2016/CC(TZ)/IVC dated 15.07.2019calling for proposals to reorganize the ranges so that the number of taxpayers in a Range goes in tandem with the normative strength for a Range. This Association had on earlier occasions represented that the Ranges having more than 1000 Registrants be either bifurcated or sanctioned an additional Superintendent and Inspector and the Ranges having Registrants between 750 to 1000 should be sanctioned an additional Inspector. We reiterate that even after the reorganization of Ranges, if any of the Ranges are having more than 750/1000 registrants, the staff strength suggested by the Association may please be adhered to failing which scrutiny of returns would become an insurmountable task.

2.       The present jurisdiction of Ranges is based on PIN codes as well as villages. But the allocation of registrants done electronically has taken into consideration PIN codes only. Though PIN codes have not been duplicated among Ranges, on actual allocation it is seen that units having same PIN codes are allotted among different Ranges. In some cases units having PIN codes that do not fall within the jurisdiction of a Division is also allotted to the Range in that Division. This might have occurred due to glitches in mapping. The cause for such erroneous allocation may please be identified and rectified before completing the reorganization.

3.       It is further submitted that if same pin codes are allotted to places falling under two or more villages, the areas under the pin code may please be identified and that area carved out of more than one village may specifically be allotted to a single Range having proximity. Alternately it is also suggested that identifying villages with the Post Offices / PIN Codes within the villages would serve to provide territorial contiguity while at the same time adherence to the Pan India norm of PIN Code based distribution of Assessees.

4.       It is also requested that the exercise of Reorganisation of Ranges may please be carried out in consultation with the Associations so that a meaningful conclusion that is beneficial to the Department, Assessee as well as Staff can be worked out.
         
                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY


Thanks to CC


GS/ADMN/2019                                                        Dated 10.07.2019
To
          Shri. Pullela Nageswara Rao,
          Principal Chief Commissioner of Central Tax, Central Excise & Customs,
          Thiruvananthapuram Zone,
 Cochin 682018

Dear Sir,

          The Central Executive Committee of this Association in its meeting held on 04.07.2017 at Ernakulam took stock of the activities during the period November 2018 to June 2019 and as a part of the evaluation, the Original Application filed by the Association along with two members before the Honourable Central Administrative Tribunal, Ernakulam Bench for grant of NFSG of Rs. 5400/- in PB-2 was discussed.
         
2.       The Committee was unanimous in its appreciation of the fact that Thiruvanathapuram Zone alone was granted implementation orders by the Board without any contempt action having been initiated for the same, for which we are all aware that the credit goes solely to you. In keeping with the unanimous resolution of the Committee, I convey and place on record our sincere gratitude to you for your persistent follow up action with the Board that resulted in the favorable decision to implement the Order of the Honourable Central Administrative Tribunal, Ernakulam Bench in OA No. 180/00862/2018.
         
Thanking You, we remain

Yours in co-operation


                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY


Technical Issues


GS/ADMN/2019                                                               Dated 08.03.2019

To
          The Chief Commissioner of Central Tax, Central Excise & Customs
          Thiruvanathapuram Zone
Sir,
          Sub: Undue pressure on GST field formations and deficiencies in GST
backend  

          The Association is constrained to highlight the unbearable pressure thrust upon our members working in GST formations by overwhelming them with culling and analysis of data on various mismatches and calling for immediate report and realizations. The recent addition of DGARM data has further compounded the situation. The Superintendents working in field formations are further burdened by the lack of adequate staff. The compulsions for immediate verification reports puts the officer at a high risk of disciplinary action at a later date when it comes to notice that some mistakes have crept in due to the haste in implementing the directions issued. It is apposite to mention here that the C&AG Audit Parties have now started scrutinizing the TRAN 1 verification done by our officers and there is every chance for the same being replicated on other verifications. Hence, it is requested that sufficient time and manpower must be given for completing these verifications.

2.       We would like to bring to your notice some of the practical difficulties in conducting these verifications. The email id given in the application for registration is often created merely for registration purposes and most often mails are not read by the registrants. When the numbers of registrants to be verified are high, the Range Officers are not in a position to place individual call to the registrants, which are at times viewed as harassment also. You may recollect that a question was raised in the Parliament regarding the phone calls to registrants. It is hence suggested that the possibility of sending automated messages and calls to the registered mobile number should be explored in order to overcome this difficulty.

3.    Another major area of work is action against non-filers. Repeated emails are not giving any result in many cases and non initiation of further action has grossly discounted the worth of such emails. Automated GSTR 3A should be issued to the Registrants.  Suo-moto Cancellation of Registration Option may be incorporated in GST Backend Software in respect of registrants who have not filed Return >= 6 Months, after intimating the Tax Payer with a pre-defined  “As per Section 29(2) of CGST Act, 2017, Your Registration is liable for Cancellation since you have not filed GSTR-3B Return for a continuous period of 6 Months” through e-mail and mobile no. with a due date (as a final chance) to file the Returns and send a compliance report through online. The system may cancel their registration after the due date, if no reply is received from the tax payer and they still have not filed the returns even after the intimation. Amendment may be required to change the word “proper officer” as “GSTN System/proper officer” in Section 29(2) of CGST Act, 2017.

4.       A good number of verifications required to be conducted pertains to ITC and one of the crucial documents in this regard is the GSTR2A. Though the functionality to view GSTR2A has been introduced recently, it is practically difficult to use. The GSTR2A cannot be downloaded immediately and a request is to be placed. In a good number cases the GSTR2A would not be made available. These requests are to be made separately for each month and for each data field (B2B, B2BA, CDN, CDNA, ISD, ISDA) and this becomes a time consuming exercise. The GSTR2A should be made available on real time basis for a given range of months. It would be ideal if the suppliers GSTR 3B status is also provided in the GSTR2A.

5.       We would also like to bring to your kind notice, some of the inadequacies of the report functionalities available in GST back end. Some of the reports in Reports Module can be generated only for a single month. But most of the time, reports are being required for a particular period i.e, in between periods (<= 12 Months). Hence it is very difficult for the Range Formations to generate all reports for every month and subsequently work out the same in MS Excel manually to compile a report for a particular period, which is tedious and time consuming leading to wastage of time and man power, although all data is available in the system itself. It is compulsorily required to generate all reports for the period (From Month, To Month Options and maximum for a period of 12 Months) at least for the Range Formations. If possible “Values: Rs. in Crores/Rs. in Lakhs/Rs. in Actual” may also be included. Also, the download option for the summary may be enabled so that all data can be got in a tabulated form.

6.       In the HSN Report and Tax Offset reports, the summary of various Taxes paid in cash and credit and the cash to credit ratio is to be added. At present, these are to be calculated.

7.       Some of the reports when downloaded do not contain the name of the formation or the period. The Non Filers of GST Returns Report listing the Composition Levy Tax Payers also, who have already filed GSTR-4 Returns which is required to be filed by them. Hence It is better to have an Input Parameter during the report generation i.e., Type of GST Return: GSTR-3B/GSTR-1/GSTR-4/GSTR-9/GSTR-10” to avoid this type of issues. It is an urgent requirement since Suo-moto cancellation of Registration by the Tax Officer is in the process based on the Non filers of GST Returns for a continuous period of 6 months. It would be ideal if the Non filers report also provides the email id and phone no of the registrant as it would avoid the burden of identifying the data from the registration master.

8.  It is also submitted that the Non filers data are sometimes inaccurate causing embarrassment to field officers. Although the GST Returns for the months filed by the Tax Payers are displayed with “Filed” status, while verifying through “Search Tax Payer” Option in www.gst.gov.in, the Range Officer is unable to retrieve the recently filed returns in the AIO. It takes 1 or 2 Days/1 Week time to view the recently filed returns through the AIO. The Range Officer should be able to view the GST Returns in the AIO immediately whenever the returns are filed. Only then the Report on Non Filers of Returns will be correct while being generated from AIO.

9.  An additional report comparing the revenue trends of Top 100 taxpayers should be introduced. This should have data for current month, upto month along with comparative figures of the previous year.

10.     As per the extant instructions, application for cancellation of registration is allowed without looking into the liability part. A report of cancelled registration should be made available containing details of Registration Required Date, Registration Approved Date, Cancellation Application Filed Date, Effective Date on which Cancellation is required, Last Month for Which Return is Filed and Registration Cancelled Date.

11.  In the downloadable tax payer details from the registration menu, the details of the goods/ services supplied and the name of the signatories may be added.

12. The refund processing is soon expected to be completely online. In the case of refund of ITC on zero rated supply, the prime concern is the correctness of NET ITC declared. In the case of refund of ITC accumulated on account  of inverted tax structure, the Statement 1A required to be filed online contains the details of inward supplied which get validated with GSTR2A  before uploading. Similar details are presently not required in Statement 3 pertaining to ITC on zero rated supply. This detail is required to be filed online for smooth online processing.

13.     The online learning management system should be regularly updated to keep the trainers up-to-date.


                                                                             Yours faithfully

                                                                             ARUN ZACHARIAH.P
                                                                             GENERAL SECRETARY

Copy to
                   The Commissioner of Central Tax & Central Excise,
                   Cochin/Thiruvanathapuram/ Calicut,
                  

MINUTES OF THE STATE CONVENTION ON 24.1.2019


The 37th State Convention of  of AIACEGEO, Kerala unit  was held on 24th and 25th of January 2018 at FortCochin, Ernakulam. The function started with an open session which was formally inaugurated by Shri.Pullella Nageswara Rao, Chief Commissioner, Thiruvananthapuram Zone. The meeting was presided over by Shri.Antonio Netticadan, President of the Kerala Unit and felicitated by Shri.Uday Bhasker, Commissioner of Central Tax and Central Excise, Cochin and Shri. Mohd. Yousuf, Commissioner Audit, Shri. R. Manimohan, Secretary General, AIACEGEO, Shri. Bhaskarnath, General Secretary, AICEIA< Kerala Circle. Shri.Arun Zachariah P welcomed the gathering and Shri.Sreedhar E, Secretary (Central) offered vote of thanks. In his inaugural address the Chief Commissioner stated that the Board os proposing to categorise the Ranges as A,  B, and C and deploy staff accordingly. Ministerial staff would also be inducted into the Ranges.

The delegates session started at 2.30 PM. The General Secretary read out the Minutes of the Special Convention held on 11.08.2017. After discussion it was approved unanimously. After that General Secretary presented the action taken report  for the period from 10.11.2016  and circulated hard copies of the report to the members for discussion.
President invited views/objections from the members on the Action taken report. Shri.Anand  and Sh.Varghese John accepted the action taken report. Shri Biju remarked that he is happy to see a large number of participants in the convention  and pointed out that the member participation in the CEC meeting has reduced to 7 or 8 and the new committee should look into that. He expressed the displeasure  of the members to work under the AC from Customs who are juniors. He opined that Association should stand along with members in some of the individual issues like MACP, pay arrears, fixation etc and support the individual for seeking legal aid by extending financial assistance from the legal fund. Regarding e-way checking, he suggested that we have to object e-way bill checking by since it is duty of the Inspectors, we are not supplied with smart phone, tablets, vehicles etc  and same rank officers in State GST are not performing such duties. Regarding transfer policy, he remarked that Association has to aware members to choose ‘Station’ instead of ‘’Commissionerate’’  while submitting transfer request.
Shri.Padmakumar addressed the gathering and remarked that the report gives a picture of successful working of the present Committee  and the report covers all the  issues during the period. He appreciated the working of the Committee during the period especially the fruitful intervention of the office bearers in the issue of Cusotms Jurisdiction. He also supported the views of Shri.Biju that the association should take up the individual issues and extend legal support.
Shri.Vinodkumar addressed the gathering and mentioned that in some units the Association work is not active and requested office bearers to visit such units and encourage the members to keep the Association vibrant.
Regarding legal support to the individual cases, President clarified that it is the decision of the CEC Meeting that Association will take up the issue if it is in the benefit of majority members. President assured that in MACP issue, if the individual members move ahead for a legal remedy, Association will support them. Shri. Narayanan stated that PAO objected the case (case of Pushpa & Manojkumar) saying that stepping up should be given in the same cadre and requested Association to take up the matter.
Shri.E.Sreedhar commended that it is violation of FR 22(1) and relates only to pay scale and not a cadre issue.
Reply by GS
In his reply GS stated that we received a good response and support from Administration as a result good rapport with the Administration in solving some of our genuine problems like Custom Jurisdiction. In the case of posting of Customs ACs in Central Excise, the Committee presented the issue before the Administration and given a letter in line with All India Association opposing the posting of Customs ACs in our offices and to certain extent administration has accommodated our demand.  Regarding stepping up issue, he stated that a letter has been given to the Administration and read out the main points of the same and the issued has been taken up in the Grievance Redressal Forum. Regarding legal support to the individual cases, GS assured that if the members go for legal remedy,  Association will support them considering the genuineness  of the issue and decision of the CEC. Regarding e-way bill checking, we have to requested Admn for providing smart phones/tablets and vehicles. The administration has already purchased TABs and sought permission to hire vehicles.
Discussion on dharna on 8 & 9 January 2019.
Discussion on participation in Dharna on 08 & 09 .01.2019 in support of All India Strike started after tea break and President requeste to present a unit wise report on the same. He also reminded about a CEC meeting decision to conduct a referendum about strike, but nothing happened. Unit wise report on the  2 day CL was presented
Kottayam Unit: Out of 14 officers 8 participated, 6 not participated out of which 1 was not willing to participate and others are retiring on 2019-2020.
Kannur: Out of 10 officers only 4 participated, 6 not participated may be due to most of the officers were posted to Kannur Airport.
Kozhikkode: In CLT Hqrs, Urban DVN, Rural DVN, Audit and CPD all officers are participated and members  were of the opinion that Association should have participated in strike rather than calling for dharna.
Malappuram: Out of 7 officers, only 1 officer participated, and 3 not participated as they are on probation.
Palakkad: Out of 10, 8 participated and one who not participated is a non-member. Requested for a meeting at Palakkad
Thrissur: 8 participated and 1 not participated. Members are of opinion that we should go for agitation.
Chalakudy: Out of 8, 6 participated by availing 1 day CL and 2 availed 2 days CL.
Audit: All participated 2 availed  2 day CL and shared the opinion of members in favour of agitation.
Angamaly and Aluva : All participated (8)
Kathrukadavu: 4 Units:, EKM, Kakkanad, Audit and DGGI  Out of 45 members, only 3 not participated.( 1 is a non member)
Hqrs: 3 not participated.
Kollam: Out of 12, 9 participated 3 not participated
Idukky – Out of 5, 4 participated
TVM: 6 officers attended office
Shri.K.V.Anand criticized the mode adopted (by availing CL) and shared his apprehension in its politics. Shri.C.J. Thomas criticised the persons who opposed the strike and urged all to be prepared for strike. Shri.Ramaswamy commended that the members are participated not on the basis of politics. GS stated that there was a lack of campaigning since the communication from Confederation came only on 27.12.2018 and could not convene a CEC meeting.Though our association had informed the Confederation that we were ready fr  strike, the confederation decided that only dharna in support of the strike be comducted. GS clarified that there was no political colour for the strike. It was not the first time that employees are going on strike along with Trade Unions and the strike was always against the then government irrespective of the party in power. Our participation was on one hand a stock taking and on the other it conveyed our strength to the Board as we fore see need for agitation in the ensuing cadre restructuring. Shri. Padmakumar opined that if proper communication was there, participation would have been better. Shri.Asok Narayanan commended that attendance in CEC has a direct link to weakness in Association activities in the units. The leadership should concentrate on those units that are not functioning. Association needs to be proactive and our priority should be to achieve career prospects leaving apart politics. Shri. Biju J Mathew opined that the AGB should be for one day only and the house unanimously rejected the suggestion.
A panel of officer bearers proposed by Shri.K.P.Manoj and seconded by Shri.Vinodkumar  was presented before the house by Shri. P.N.Subash, Electoral Officer. House unanimously approved the panel and declared elected.
President : Shri.Antonio Netticadan
Vice President: Sh.P.V.Narayanan
Vice President: Smt. Belinda Rebello
General Secretary: Shri. Arun Zachariah P.
Secretary North:Shri.C.J.Thomas
Secretary Hqrs : Shri. E.Sreedhar
Secretary Central:Shri.Ranjit Mathew
Secretary South: Shri.Biju J Mathew
Treasurer : Shri.C.Padmarajan
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                    B.S.Ajithkumar
6.    Pathanamthitta                 Radhakrishnan
7.    Alappuzha     
8.    Kottayam                         Ramesh Panicer
9.    TVM Airport                      T.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                   L.Jayasree
15. Aluva DVN                         K.N.Jayaprakash
16. Perumbavoor
17. Idukki DVN                        Marykutty Chacko
18. Chalakudy DVN                  C.R.Sajith kumar
19. Thrissur                            Bjju Jacob
20. CLT Hqrs/DGGI        (i)      K.V.Anand
21.                              (ii)     Manojkumar V.
22. Palakkad                          T.H.Ramakrishnan
23. Malappuram                      P.K.Shanavaz
24. CLT Rural/Audit                K.P.Manoj
25. CLT Urban                        T.G.Rejith
26. Kannur                   C.V.Madhavan
27. AP CLT                             C.Gokuldas
28. ACC CLT                           K.P.Ramdas
29. Audit Circle, CHN              N P Padmakumar
30. CCP Hqrs                          P.K.Raeev
31. DGGI                                V.Jayaraj
32. Audit Circle, TVM              Sugunan
33. CCP DVN, TVM                   Chitra C.R.
Special Invitees:            1. Joju Mampilly
2.Vinod kumar V.V.

The meeting nominated Shri Joffee Jose as the Auditor
After election, Discussion continued on 25.01.2019 based on topics of importance
Staff Shortage
Kollam
Shri. Ramaswamy Kollam Audit Circle and Kottarakkara Range is facing shortage of Support staff and nobody is there to close down the office at Kottakara Range.  He also suggested that CPU, Kollam should be bifurcated to 2 units one CPU and the other exclusively for coastal patrolling. At present there are 2 Supdts. in CPU Kollam, Kollam port is developing and more ships are coming, some pvt. Bonded warehouses have started functioning there and as a result the volume of Customs related work increased. Furher, Kollam Dist. Collector requested Customs Commissioner to form a coastal security unit at Kollam considering the coastal security. Considering all this Kollam CPU may be bifurcated to 2 units one Customs Preventive Unit and other one Customs Port Unit.
President asked is any proposal has been given to Commissioner (Customs Prev) on the issue. Shri. Ramaswamy said that no official proposal has been submitted. President  directed to prepare a detailed report on present work load projecting actual requirements with a mention of  District Collector’s letter so that we can submit a formal letter to  Commissioner(Customs Prev.)
Malappuram
Malappuram Dvn. is facing staff shortage. Out of 3 Superintendent posted there, only one Supdt is available at present Manjeri and Tirur Ranges having more than 2000 Assessees is difficult to manage by 1 Supdt. And One Inspector. Need one more Supdt. And Inspector. There is no Havildar in Division, Manjeri and Tirur Ranges.
President asked to prepare one letter depicting the shortage of staff and workload and send to the Association.  He instructed all units to prepare a detailed chart of the work load  including the legacy work, GST assesses, issues and staff requirements so that we can present it before the Chief Commissioner.
Thrissur
Shri. Joju Mampilly opined that since Inspectors working strength is reduced to 65%, every formation is facing shortage of Inspectors. Hence Association should take up the issue before the Admn, and appraise them that the statistical work should be reduced.  Requiring large number of reports from field formations crates pressure on the officers at field level. So Association should pressurise Admn, to increase the number to Inspectors also.
Shir. Biju Jacob - In audit Circles, uneven distribution of staff create problems.
Shri.Jossy There is a feeling that the Superior Officers are thinking that there is no work at Range level. So we should present the work load before them.
GS remarked that he will  prepare a data sheet on the staff strength workload, legacy, staff requirement etc. and forward to the Units to get the   details and based on a consolidated report would be presented before Admn.
Shri.Ramakrishan remarked that innumerable number of reports are required from Hqrs  and Association should request CC to reduce the number of reports
Regarding Reports, President said that GS have given a brief to CC regarding a list of reports available in State GST backend and not available in our backend. We must approach the Admn with facts. In the meanwhile GS will hand over the list of reports that can be generated from the GSTN data to Smt.Thara. We will suggest Chief Commissioner  to retrieve the data from GSTN data  at CC Office level or Commissionerate level itself.
Shri.Vinod said that All India data is available in Antarang and our zonal data can be downloaded filter out the required reports.
Transfer Policy and List published
President stated and  Supdt. Admn said that they have amended the transfer proforma to choose the station and Commissionerate. Station choice will be given priority but work choice can be given alongwith Station choice.
Shri.Biju asked whether there will be transfer for the sake of transfer and President remarked that such an action is not expected from the present Administration.
TA, Allowances, Arrears etc.
      Shri.Vinaya kumar said that in case of Shri.Balagopal, PAO rejected the bill for pay arrears after fixation. Transfer TA claims are remain unsettled even after 2 years.  President replied that  the issue has been raised in the Grievance redressal Forum and the Fund exhausted in last October itself . TA bills of officers of DGGI and DRI were settled by parent Commissionerate and we will request Admn to settle their TA claim from the fund at Directorate level. Shri.Anand opined that since SB  is maintained in the parent Commissionerate and DDO who is dealing with salary and other bills is located there salary, TA claims are settled there. GS made it clear that for settling TA claims, no SB is necessary and assured that we will make a request to Chief Commissioner about the situation.
Allowances for Additional Charge
Shri. Vinod commended that  As per the Recommendations of 7 the CPC 14 allowances were abolished and introduced one Additional post allowances with a condition that those who previously availed one of those 14 allowances are eligible for this Additional post allowance. Hence the scope is limited for us to get allowance.
Shri.Padmarajan pointed out that Shri.N.S.Dev, AC got additional charge allowances for holding charge of  PAO. President suggested that we will collect a report from Shri. Vinod and consult Shri.N.S.Dev and put up a letter to Administration.  We will also suggest that as far as possible Superintendents may be spared from assigning charge of AOs.
GST Preventive Unit at Malappuram
 Shri. Sabeesh   Pointed out that there is no GST Preventive unit in Malappuram Division and e-way bill checking is assigned to Supdt, Tirur Range without any infrastructure creates problems.
President clarified that we have already requested Administration that proper infrastructure to be supplied and will make it a point that without sufficient infrastructure we won’t do anything.”
4 Batch System in Kannur Airport
Shri Manoj  said that 3 batch system is now followed in Kannur  Airport and it has to be changed to 4 batch system.  Shri.Narayanan commended that since there are only 2 flights a day at present, the issue can be decided after some time.  President  commended that looking into future increase in traffic, we may  request Commissioner (Customs) for a 4 batch system.
AO(DDO) Post
AO (DDO) Posts are vacant in Malappuram, Chalakkudy and Thrissur (Audit). President assured that we will make a request to CC to post AO(DDO) to all Divisions with adequate Ministerial staff.
Infrastructure.
Shri.Joju Mampilly commended that all facilities are centralized  and Field formations are not supplied with adequate infrastructure and fund.  The Fund available is not properly channelized.
Shri. Ramakrishnan said that in Palakkad also Lift is not working. Members from almost all units shared their  complaints about infrastructure.
President assured that we will give a letter of CC/Commr. To redress the issue.
In the issue of stepping up of pay, GS remarked that we can file a Writ petition before the High Court if the SLP filed by Board is admitted.
DBF
Members expressed a view that DBF is to be enhanced to Rs.1 lakhs. Shri.Joju Mampilly proposed the introduction of a Group Insurance Policy for our members in the place of DBF and suggested that it can be implemented with the co-operation of Co-operative Credit Society.  Shri.Paul P George commended that if Association  can collect and  give the list and details of members, and propose the terms, Society is ready to take initiative to implement the Insurance Scheme. Shri.Sebastian D’Silva endorsed the opinion of Shri.Joju  welcomed introduction of the Insurance Scheme. Shri.Paul P George commended that in Hyderabad and similar scheme has been introduced and premium of the policy may change according to the number of members. GS said that we will create a blogspot and display the benefits and calculations there.  Development of a blogspot and website is assigned to Shri.Vinayakumar and Shri. Vinod and President directed to submit a report by 24th February regarding the possibility of a website.  In principle, the General Body agreed to subscribe to a group insurance with the co-operation of Society and authorised CEC for further proceedings in the matter.
Shri. C.J.Thomas  remarked that in connection with DBF, a help desk is to be formed to help the family of deceased members to get all eligible financial assistance from the Department. President suggested that local CEC Member and Secretary may take initiative to assist the family of deceased member.

Meeting concluded at 12.30