The CBEC has issued an instructions vide letter F. No. 296/185/2014-CX.9 dated September 30, 2014 to all CCs and DGs on its action plan to evolve Non-adversarial indirect tax administration for the benefit of trade, industry and other stakeholders, whereby certain initiatives are being undertaken as follows:

  • Punctuality: Officers are advised to maintain the appointed time as indicated in the communications regarding personal hearing/ trade meeting and any other interaction with taxpayers. It may also be ensured that adequate gap in the timings between two meetings be maintained so that there is no undue delay in the subsequent meeting.

  • Prompt acknowledgement of all letters/complaints/references: It may be ensured that all references/ communications received from the trade are acknowledged promptly. To this end, a centralised computerized system for receipt/ dispatch of dak may be put in place so that status can also be monitored centrally.
  • Priority processing of representations/ communications received from taxpayers: It is the mission of CBEC to administer indirect taxes collection by creating  a climate for voluntary compliance and by providing suitable guidance to tax payers. To this end, it is imperative that all           communications received from the trade seeking clarifications   are attended  to expeditiously.
  • Regular interaction with the trade: As per the Board’s instructions, meetings of the Regional Advisory Committee/Public Grievance Committee/Permanent Trade Facilitation Committee/Open House etc., chaired by the Chief Commissioner/Commissioner are to be held by the concerned Zones/ Commissionerates on a regular basis. In this regard the Board desires that field officers persuade assessee to ensure participation at a higher level from Trade and industry so that these meeting result in tangible outcomes.

Further, the Board is also in the process of:

  • Simplifying the Registration process to obviate the need for physical visit of the taxpayers to the offices.
  • Facilitating online credit of refunds and rebates to the taxpayers.
  • Easing of Compliance verification norms.

These initiatives are designed to   bring about a more collaborative and solution‑oriented indirect tax administration, in tandem with  the international best practices.

 (Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email:


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    Nothing new. Govt issued several instructions similar to this one on several occasions. But the sad part is the officers seldom adhere to these instructions.

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October 2020