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CITIZENS’ CHARTER (Last updated on 20.12.2019)

Vision
Partnering in India’s socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers.

Mission
A robust indirect tax and border control administration, with a view towards delivery of services, which is –

Simple and predictable
Fair and just
Transparent
Technology-driven

and which –

Encourages trust – based voluntary compliance
Protects honest taxpayers’ rights
Facilitates trade with risk-based enforcement
Enables legitimate movement of people, goods and services.
Supplement the efforts to ensure national security, and;
Continually invests in capacity building to achieve professional and ethical excellence.

Our Motto

“Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation

Core Values

Integrity and judiciousness
Impartiality and Fairness
Courtesy and Understanding
Objectivity and Transparency
Uprightness and Conscientiousness
Promptness and Efficiency

Our Expectations
We expect citizens to:

Uphold and respect the laws of the land
Voluntarily discharge all tax liabilities
Fulfill their duties and legal obligations in time
Be honest in furnishing information
Be co-operative and forthright in inquiries and verifications
Avoid unnecessary litigation.

OUR STANDARDS
We aspire to provide the following key services within specified timelines:

S.No.	Key Services	Timelines
1	i. Acknowledgement of all written communication including declarations, intimations, applications and returns	3 days
1	ii. Acknowledgement of communication received through electronic media	Immediate
2	Convey decision on matters including declarations or assessments	15 days
3	i. Disposal of refund claim of Customs Duty ii. Disposal of refund claims of GST	90 days from receipt of complete application 60 days from the receipt of complete application
4	i. Sanction of Drawback
	(a) In Case of electronic processing of drawback claims	7 days after filing of export general manifest
	(b) In Case of manual processing of drawback claims	15 days of filling of manual return
	ii. Fixation of Brand rate of Duty Drawback	30 days from date of complete application
5	Cargo Release Time
	(a) In case of exports i. For Sea Cargo ii. Air Cargo, Inland Container Deport & Land Customs Stations	i. 48 hours ii. 24 hours
	(b) In case of imports i. For Sea Cargo ii. Air Cargo, Inland Container Deport iii. Land Customs Stations	i. 72 hours ii. 48 hours iii. 24 hours
6	GST Registration	3 days after receipt of complete application form
7	Amendment in registration, if found eligible	15 days
8	Cancellation of GST Registration	30 days from the date of application
9	Advance intimation before undertaking audit	Minimum 15 days
10	Conclusion of Audit, if being conducted at the premises of the auditee a.GST Audit b.Customs Audit	a.90 days from the commencement of audit b.30 days from the commencement of audit
11	Intimation of findings of audit	30 days after conclusion of audit
12	Release of seized documents and things, if not required by the Department	30 days after issue of Show Cause Notice
13	Complete examination and clearance of export consignment at factory/warehouse premises	24 hours from receipt of application by proper officer
14	Permission for self-sealing for export consignment	10 days from receipt of application by proper officer
15	Issue of Orders-in-Original/Orders-in-Appeal	30 days from the date of conclusion of personal hearing where all the requisite information is available
16	Finalization of provisional assessment	30 days from the date of conclusion of inquiry or submission of requisite documents
17.	Return of Bond and BG in Export Promotion Schemes
	(a) When not selected by customs for verification	10 days from receipt of complete application including EODC
	(b) Other cases not under investigation	30 days from receipt of complete application including EODC

OUR COMMITMENT
We shall strive to:

To encourage voluntary compliance
To educate citizens about indirect tax laws
To continuously enhance service delivery standards
To promote a consultative and collaborative environment
To provide information and other assistance at the GST Seva Kendras/Facilitation Counters as also on the website www.cbic.gov.in
To effectively combat corruption as part of the comprehensive national mission for promotion of integrity

Grievance Redressal

We will acknowledge grievances within 48 hours of receipt and attempt to provide final reply within 30 days of their receipt.
In case the grievance is not responded to within the prescribed time norms or the remedy offered is not satisfactory, an appeal can be filed with the next higher authority. The appeal will be decided within 15 days of the receipt.
Common grievances can be taken up in Open House meetings of Public Grievance Committee, Customs Clearance Facilitation Committee, Permanent Trade Facilitation Committee, Regional Advisory Committee.
The grievance redressal mechanism including contact details of public grievance officers are available on the website www.cbic.gov.in

Note:

Information required to be published under Section 4.1.b of RTI Act, 2005 are available on the website www.cbic.gov.in
The standards of service deliverables under GST are applicable mutatis mutandis to the service deliverables under Central Excise and the Service Tax.
Time norms for other services, as may be prescribed, shall also be observed.