Introduction: Welcome to the latest edition of our weekly newsletter from the Central Board of Indirect Taxes and Customs (CBIC). This week’s updates include significant developments such as the inauguration of the new GST Bhawan in Rohtak, progress on the Central Excise Bill, 2024, and other critical regulatory updates. These advancements underscore our commitment to improving infrastructure, enhancing taxpayer services, and streamlining legislative processes.
Inauguration of New GST Bhawan in Rohtak: One of the highlights of the week was the inauguration of the new GST Bhawan in Rohtak. This Commissionerate, which oversees nine districts in Haryana and serves over 60,000 taxpayers, has transitioned from a cramped rented space to a modern, well-equipped building. The new complex spans over four acres and features state-of-the-art facilities, including a creche, gym, recreation room, and guest house, aimed at improving the productivity and well-being of our staff. This move is expected to significantly enhance the efficiency of the Rohtak Commissionerate and other formations housed within this complex.
Details of the New GST Bhawan: The new building is a testament to thoughtful planning, blending aesthetics, accessibility, cost-effectiveness, safety, and security. The spacious environment and advanced amenities will provide a conducive working atmosphere for our officers, ultimately leading to better taxpayer services. Congratulations are due to the Panchkula Zone and DGHRD for their dedication and hard work in bringing this project to fruition.
Witnessing the Enhanced GSTN-BO Experience: During my visit to Rohtak, I had the opportunity to witness the live processing of an Application Reference Number (ARN) in the GSTN-BO. The officers reported a significantly improved user experience with the new backend environment, highlighting the positive impact of our recent technological enhancements. These improvements are part of our ongoing efforts to support our field officers and streamline processes.
Draft Central Excise Bill, 2024: CBIC has prepared a draft ‘Central Excise Bill, 2024,’ aiming to modernize and streamline central excise law. This new bill is designed to promote ease of doing business and eliminate outdated provisions. As part of the pre-legislative consultative process, we invite stakeholders to provide their suggestions on the draft by June 26. Your feedback is crucial in ensuring that the new law aligns with the needs and aspirations of all stakeholders.
Guidelines for Recovery Proceedings: The Board has issued new guidelines for initiating recovery proceedings before three months from the date of service of the demand order. Generally, recovery proceedings should only begin after this three-month period. However, in cases where early action is necessary to protect revenue, specific procedures must be followed. It is essential for officers to be well-versed in these provisions to act appropriately.
Preventive Measures and Case Study: On the preventive front, our officers in the Delhi Zonal Unit of the Directorate of Revenue Intelligence (DRI) uncovered a significant evasion scheme involving imported liquor. The mastermind behind this operation used fictitious entities to transfer bonded liquor and divert it to the domestic market, evading duties amounting to approximately Rs. 11 Crores. The apprehension of this individual and the dismantling of his network is a commendable achievement for the team.
Conclusion: These updates reflect our ongoing efforts to enhance infrastructure, streamline processes, and ensure compliance with regulatory standards. As we continue to progress, your active participation and adherence to guidelines are crucial. We look forward to your valuable suggestions on the draft Central Excise Bill and thank you for your continued dedication to our shared mission.
*****
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
DO No. 24/News Letter/CH(IC)/2024 Dated: 10th June, 2024
Dear Colleague,
From the happenings in last week, the first thing that comes to my mind is the inauguration of the new GST Bhawan in Rohtak. This Commissionerate, on the outskirts of Delhi, oversees nine districts in Haryana and encompasses major industrial areas, serving over 60,000 taxpayers. It is only fitting that this formation has an office capable of delivering enhanced taxpayer services and providing an enabling work environment to its officers. Thus far, it was functioning from a cramped rented space. Moving to a spacious, well-equipped and modern building will improve the productivity of the Commissionerate as well as other formations in Rohtak which will be housed in this complex.
Some quick facts. The complex is spread over 4 acres of land and the building is a well-planned structure, with state-of-the-art facilities, blending aesthetics, accessibility, cost-effectiveness, safety, and security. Among the many amenities are a creche, gym, recreation room, and a guest house, all of which are designed to support the well-being and efficiency of our staff.
Congratulations to the Panchkula Zone and DGHRD for bringing this project to fruition. Your dedication and hard work have made this possible.
During my visit to Rohtak, I witnessed the live processing of an ARN in the GSTN-BO. The officer acknowledged that the new backend environment provides an enhanced user experience. I am happy that the efforts of the last few months have made a positive difference to the field officers.
CBIC has prepared a draft ‘Central Excise Bill, 2024’ and, as part of the pre-legislative consultative process, invited suggestions on the draft from stakeholders by 26th June. Once enacted, the Bill shall replace the Central Excise Act, 1944. It aims to enact a comprehensive modern central excise law with an emphasis on promoting ease of doing business and repealing old and redundant provisions. I would urge the concerned stakeholders to send in their suggestions and comments so that the new law is in tune with their needs and aspirations.
Also, the Board has issued guidelines for initiation of recovery proceedings before three months from the date of service of demand order. The instructions highlight the general rule of three months only after which the recovery proceedings should be initiated in cases where any amount becomes payable by a taxable person in pursuance of an order. It also specifies the procedure to be followed by the officers in cases where, in the interest of revenue, it is necessary to initiate recovery before the period of three months from the date of service of the order. The officers must be aware of the provisions of law and act accordingly!
An interesting case was noticed on the preventive front. The officers of DRI, Delhi Zonal Unit developed intelligence that imported liquor, being cleared under warehousing bills of entry, was being further sold under bond-to-bond on ownership transfer basis to the subsequent buyers. The mastermind, who has been apprehended, had created fictitious entities which were used for bond-to-bond transfer. While transferring bonded liquor to these entities, he used to divert the imported liquor to domestic market by violating warehousing provisions. In this manner, duty of about Rs. 11 Crores was evaded. The team deserves a pat on their back!
Until next week!
Yours sincerely,
(Sanjay Kumar Agarwal)
All Officers and Staff of the Central Board of Indirect Taxes & Customs.
