prpri End-date to complete statutory compliances under Excise & Custom End-date to complete statutory compliances under Excise & Custom

M.Ajit Kumar

Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
North Block, New Delhi-110 001
Tel. No. : +91-11-23092849, Fax No. : +91-11-23092890
E-mail :


Date: 29th June 2019

Dear Colleague

In a major move towards GST taxpayers’ facilitation, especially for smaller assesses, it has been decided to provide the Facility of SMS filing of NIL statement of Form GSTR-1, from the 1st week of July, 2020. At present, these taxpayers have to log into their account on the common portal and then file their statement of outward supplies in FORM GSTR- 1 every month or each quarter, as the east may be. It may be recalled that the facility to file NFL monthly GSTR-3B return through SMS bad already been made available since 8th June, 2020.. This has been done as a facilitation measure so that such assesses can file the returns themselves without the help of any service. provider. Each one of us needs to ensure that the availability of this facility along with the procedure to do so is well publicised orally, ins regional languages, through social media and other avenues. This would give huge relief to taxpayers and allow them to take prompt advantage of a beneficial scheme.

The end-date for completion of statutory compliances under the Central Excise Act, 1944, the Customs Act, 1962, the Customs traiff Act, 1975 or Chapter V of the Finance Act, 1994 has been extended till the 30th day of September, 2020. You may take guidance from the relevant Gazette notification and ensure that all pending statutory and time-bound work is completed within this extended time without fail. Pr, CCs/CCs should list out all such pending work and ensure that required action is taken well before the deadline.

As the world is increasingly becoming a digital platform, two important and fruitful interactive sessions in the virtual mode last week, need to be mentioned. In a testimony to the phrase, technology unites borders, the 135th/136th Council session of the World Customs Organisation (WCO), was held on 25th in the June, 2020 in which Heads of Customs of inure than I.20 countries including India, participated in and interacted taking decisions through an online platform. It is also significant that India’s term as vice-chair of the Asia Pacific  region comes to an end this year. As the current Vice Chair we could use our good offices to build a regional consensus on Indonesia taking over from us in 2020.

Secondly, CBIC (NA IN ZTI, Delhi, Commissioner SW, DOTS and WCO Cell) coordinated with Cell to organise a webinar on “Leveraging e-Sanchit for stronger Single Window Platform” on 26-06-2020. More than 225 participants from the private sector, Customs formations and Partner Government Agencies attended the workshop.While I appreciate the efforts of Shri Danish Hashim of CII and Shri Hardeep Batra, Commissioner and other officers involved, the presentation by Mr M.G.Tamizh. Valavan, Commissioner, and his replies to the queries raised by the trade deserve special mention. We should continue organising such awareness programmes on various topics to familiarise the trade and oilier stakeholders about initiatives being taken by CBIC.

In our endeavour to deal with errant trade firmly, our enforcement mechanism has also grown in strength. It is indeed heartening to note that Hisar division of CGST in Rohtak Commissionerate has unearthed a huge racket of circular-trading running to approximately Rs.1500 crone by misusing semi-closed pre-paid instruments (PPIs). PPIs are instrument that can be swiped for discharging liability against supply of goods and services. at various POS machines at the face value and the margin are distributed to intermediaries. Being covered under ‘other financial services’ they are chargeable to CST at 18%. The dealers have voluntarily deposited more than Its,1 crore of GSA”, Commissioner Slid Vijay Mohan Jain, CGST Rohtak commissionerate, Assistant Commissioner Sachin Ahlawat, Hisar Division, and their entire team of officers have done a commendable job. All zones should examine whether this modus has been resorted to in their jurisdiction and take suitable preventive action.

Narcotics Cell, Pune Customs., ‘had received inputs regarding trafficking of narcotic drugs loaded on trucks coming from Andhra Pradesh and destined for various places in Maharashtra. The officers due to their diligence located and intercepted certain vehicles. Ganja amounting to 868 kilograms valued approximately at Rs. 1.04 crore was found concealed in the cavity created on the roof of a vehicle, The officers also recovered 7.5 kilograms of Charas, another kind narcotic drug, from another vehicle, valued in the illicit drug market at Rs, 0,75 crore. Four persons have been detained, The total value of these seizures is approximately Rs. 2.10 crore. Further investigation is under progress. 1 congratulate Shri P.K.Behra Commissioner, Shri A lok Kumar Singh AC and their team for their successful efforts. l am also informed that Shri Sanjay Pillay Hawaldar had a major contribution to make in this successful seizure. Hearty Congratulations to him.

The week saw the culmination of a 30-day Twiner campaign by CBIC. The campaign was successful in disseminating the steps taken by CRIC in taxpayer facilitation during COVID 19 and highlighting social activities undertaken by staff and officers to support the people in distress With 27.22 lakh impressions (total tally of the times the tweet has been seen) on the campaign and 1.37 lakh engagements (total number of times a user interacted with a tweet), the campaign generated wide awareness about work done by CBIC especially in assisting in the fight against the challenges posed by Corona. My special thanks to Shri Manish Sinha, the then JS TRU (now in GSTN) for having conceived these Themes every day and with the able support of my USD Shri Rabid Raja and Shri Aditya Yadav Deputy Commissioner, CCO, Delhi Customs publicised it imaginatively to the appreciation of the trade and public. Similar campaigns in different areas of taxpayers awareness can be done by the Zones in regional languages..

This month-end we will be bidding good bye to Shri Vasa Seshagiri Rao, Principal Chief Commissioner, Chennai Customs, on his superannuation. Mr Rao will be remembered for his asset-creation efforts at various locations where he served. I, on behalf of the Board and on my personal behalf, wish him art active and healthy retired life ahead.

I take this opportunity to wish all retiring officers and staff a very Fulfilling and happy second innings. I also wish you all a safe and healthy week ahead,

with best wished

yours sincerely

M.Ajit Kumar


All Officers and Staff of Central Board of Indirect Taxes and Customs

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