Office of the Commissioner of state Tax,
Maharashtra state, Mumbai
8th Floor, GST Bhavan, Mazgaon,
Mumbai-400010
INTERNAL CIRCULAR
(Restricted circular for office use only)
No. JCST-HQ-7/GST/KPI/ B-98
Mumbai. Date. 16/03/2022.
Internal Circular No. 5A of 2022.
Subject: New KPI formats under GST Act from 1st April 2022
Reference: Internal circular 33A of 2019 dated 05th October 2019
1. Background:
1.1 The Maharashtra Goods and Services Tax Department (hereinafter referred to as MGSTD) has transitioned through various tax laws and implemented Goods and Services Tax (in short GST) from 1st July 2017. Self-compliance at the tax payer end is almost settled by now. Therefore, authorities of MGSTD are required to concentrate and put efforts in the statutory actions such as scrutiny, assessment, adjudication, inspection, etc.
1.2 Currently the performance of the field officers is reviewed on the basis of GST KPIs in the formats provided as per circular 33 A of 2019 dated 5th October 2019. Reviewing the performance on the basis of Physical KPIs is a time consuming and tedious process and was required to be done away with. However this was an Adhoc arrangement done to cater the situation as MGSTD has transitioned to GST Back Office (Model-2 state) system and though the field formations had started to perform all tasks on GST Back Office (Model 2 state) system, the MIS reports with respect to the aforesaid statutory functions were not operative by then.
1.3 Now, on GST BO system most of the MIS reports are made available by GSTN which can be used to access the work done by the officers and for review meetings. Thus, in line with the MIS reports available on GST BO system, there is need to prescribe the formats for reporting of monthly Key Performance Index (KPI) of such statutory actions and thereby to ease the process of reporting and performance evaluation by doing away the physical KPIs of GST.
1.4 Various meetings with functional ACSTs and SME’s of concerned functions were held and draft GST KPI formats have been prepared. The designated reporting authority who will be submitting the respective KPI to the Commissioner Office is mentioned in the Index attached to this circular. These reporting authorities will submit the information that for whole State by preparing the same at their end except few fields, to ensure unreasonable and overburdened reporting will be avoided.
1.5 Nodal JC (Adm.) will prepare their division’s KPI in these formats for review of their respective Division to meet the requirement of supervision. KPI Form specific instructions and data source for each form is mentioned along with the report name from the BO system in Index
Table attached herewith.
2. General Instructions:
2.1 The old GST monthly KPI as prescribed in Internal Circular 33A of 2019 will be discontinued from March 22 and the new KPI formats as prescribed by this Internal Circular will be applicable from 1st April 2022, for reporting the periods March 2022 onwards on monthly basis.
2.2 These KPIs are divided into various Forms based on functions performed by the MGSTD. Those proposed formats thereto are as per Annexures to this Circular.
2.3 Monthly KPI for whole state shall be furnished by 5th of the following month to the office of the Joint Commissioner of State Tax HQ-07 by designated reporting authorities. For some forms, action taken remarks from field formations are required. These action taken remarks will be obtained by the respective reporting authorities (Functional ACSTs) from the divisions and will be made available in these formats at the time of review meetings.
2.4 Nodal JC (Adm.) will prepare their division’s KPI in said format for close monitoring and supervision purpose.
All the Reporting authorities and Nodal field formations are instructed to follow the instructions given in this circular scrupulously. The Supervisory authorities should see to it that instructions are being followed by lle off under their jurisdiction. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Joint Commissioner of State Tax (HQ-07), Maharashtra.
(Rajeev Kumar Mital)
Commissioner of State Tax,
Maharashtra State.
No. JCST-HQ-07/ GST/KKP/ B-98 Mumbai. Date.16./03/2022.
Internal Circular No.5 A of 2022.
Copy forwarded for information to-
(1) The Joint Commissioner of State Tax, (MAHAVIKAS) with a request to upload this Internal Circular on MGSTD web-site.
(2) Deputy Secretary, Finance Department, Mantralaya, Mumbai.
(3) Under Secretary, Finance Department, Mantralaya, Mumbai
(4) Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.
(Dani S. P.)
Joint Commissioner of State Tax (HQ-07),
Maharashtra State
