FROM CESA'S ARCHIVE

Representations submitted by CESA Mumbai to Chairperson on 28.10.2017 in person.

Ref:  CESA/15/2017

Date:  28^th Oct.2017

To,

The Honourable Chairperson,

Central Board of Indirect Taxes and Customs,

Ministry of Finance,

Department of Revenue,

North Block, New Delhi

Respected Madam,

Sub: - Visit to Mumbai GST Zone on 28.10.2017 for Cadre and Zone

            Specific issues for effective implementation of GST – reg.

We at CESA, Mumbai, welcome you to Mumbai, and thank you for responding to our request and giving us your valuable time from your hectic schedule.

As directed by your goodself, a representation on the issues as discussed with you and Member (Admin) on 28.10.2017 at Mumbai are enumerated below for your kind implementation and action please.

Shifting of CGST Commissoinerates in respective Jurisdiction: The Executive Commissionerate in GST ,Mumbai viz. Bhiwandi, Palghar, Thane Commissionerates, are not at all looking into this aspect despite the instructions from Board and PCCO office. In past also on such issues majority of the HOD/Commissioners are doing only cosmetic work and junior officers are working in a ‘shifting mode’ since implementation of GST. Madam, this is our humble request to direct the Executive Commissionerates to shift in their respective jurisdictions immediately within a given time frame.. Further they may be directed that advertisements for hiring of buildings be given immediately and acted upon immediately and a status report be called from them.

Recasting of All India Seniority of Superintendent Central Excise (Now CGST): This is also a grey area wherein all kind of malpractices are going on and CESA Mumbai has pointed out time to time and DGHRD was kind to hear our plea and looked into the issue and rectified the Omissions’/Commissions committed in seniority list. But the sad story is that the seniority list itself is now like Bamboo tree flower blooms not even once in decade in CBIC. Since 2006 there is no seniority list at All India level. The last one was for the period 01.01.1998 to 2006 Jan, issued in 2011 or so. This is in contrary to the DOPT guidelines on the subject. Despite having a full fledged DGHRD at apex level. We request you madam that, Seniority should be revised by taking into account ‘N.R.Parmar judgement’ and while redrafting it the clause of ‘Step up’ should also be incorporated. Recasting of seniority list is not a rocket science and can be done digitally on excel. DPC may soon be conducted after revising the seniority list.

Stagnation Committee report: Needless to say that stagnation Committee report should be applicable to only those officers who are ‘stagnating’ and should not applicable per se to all.  As discussed therein in the meeting with your goodself and Member (Admn)  that one time relaxation can be worked out on this, so that stagnation is removed and all are brought at par.

Madam, it is suggested that,

Ø  Lateral shift of officers to big firms like SBI/ LIC /Insurance/Finance/Taxation firms so that officers can come back and serve the government better.

Ø  Approaching other ministries that require our skill sets, and offer them services on deputation.Issues such as GST, border protection, financial investigations, trade procedures GST tariffs are some ares that may interest other organizations. Some such as are DG (shipping),DGFT, DGAD,DEA, DFS,SCI,Agriculture,Corporate Affairs,ROC,Heavy Industries, Home and other Ministries dealing on industry sectors. This can also be worked through central staffing scheme.

Ø  Creating and approaching large Government departments/PSU’s such as Railways, ONGC ,IOCL, NTPC etc wherein we can go and assist them in implementation of GST and plugging possible revenue leakages as they procure input/input services from large number of vendors.

Ø  Various States should be asked for and a policy be devised wherein we can be posted there for effective implementation of GST. I am sure many states will be short of officers since GST is a consumption based tax.

The above suggestions are only indicative in nature and further options, opinions and out of box ideas may also be asked for. In this way Superintendents can go to different organisations and work with repute since our career prospects are limited in CBIC.

APAR System: It is suggested that all APAR should be digitised and should be filed online as in the case of sparrow system for Gr.A. This will minimise the issues of not getting a vigilance clearance and APAR during DPC and will entail clarity. All Group ‘B’ gazetted officers, Superintendents, APAR should be filed and available online and modalities can be worked out for its implementation at the earliest. This will be a positive step towards Digital India.

 Customs reorganization: In the ensuing Customs Commisionerates reorganization, it is suggested that creation  of new Customs Audit Commissionerate , new Divisions and Preventive Customs Commissionerates in Zones may be created where there are no Customs Commissionerates at present. In the established Customs Commissionerates like in Mumbai/JNCH/Kolkatta officers  from CE should also be sent in all Customs Audit/Preventive, say @ 50% of the strength, and a process of amalgation should be taken up in right spirit.

Uniformity in matters; A well defined policy guidelines are immediately required so that in CGST we can correct the old deficiency:

         i)    Officers Uniform guidelines and Policy be framed soon or it can be done away with.

         ii)   Centralized ID Cards to all the officers in Zone.

         iii)  Colour Codes and format of ID Cards should be uniform all over the Country.

         iv)  Letter head, and other correspondence material of the department should be same all over.

         v)   Culture of running office on whatsapp should be minimized.

         vi)  Ensuring that the policies made are implemented in field formations for example vehicle policy  

               is made but it is not implemented as it is meant for.

Madam, issues are many and expectations are even more, we know that there exists no magical wand to change things instantly, but sincere efforts without any discrimination will certainly change the path and fold of the CGST fraternity.

Thanking you.

                                                                                                     Your sincerely,

                                                                                                                 

                                                                                                               ( Sanjeev Sahai )          

                                                                                   Jt.Secretary (WZ)-AIACEGEO

                                                                                         Jt.Secretary-CESA Mumbai

Copy to:  Ravi Mallik, Sec.Gen AIACEGEO

                via e-mail

ACT BEFORE IT IS TOO LATE

ACT BEFORE IT IS TOO LATE

Mumbai Customs, who organized the Customs Marathon on Sunday 29.10.2017 was a mega event. The said half-marathon was flagged off by Hon’ble Finance Minister along-with other dignitaries like the Chief Minister of Maharashtra and other politicians as well as by our Chairperson, Mrs Vanaja N. Sarna accompanied by Member (P&V), CBEC. All the senior officers of Central Excise & Customs, Mumbai, including the newly minted 69^thBatch IRS Officers participated in this mega event. Many serving/retired officers of Mumbai and many celebrities and other civilians were also present. The event was sponsored by many corporate houses and on that particular day, the New Custom House was so beautifully decorated & lit, that we are short of words.

However, in the banner, logo and posters used in the event, the word GST was conspicuously missing. It was almost as if Customs was a separate entity and not part of the CBEC and the new tax regime i.e., GST was the handiwork of Central Excise (Central Tax i.e., GST).

On 28^th October, 2017, our Chairperson also inaugurated the mega housing complex having more than 200 flats, which were newly acquired for all cadres for residential accommodation at Khargar, Navi Mumbai. The delegation of CESA, Mumbai, was invited and the office bearers attended the function.

An appointment, as sought by CESA, Mumbai, was granted by the Hon’ble Chairperson and Member (P&V), CBEC. The delegation of CESA Mumbai, comprised of General Secretary, President, all Joint Secretaries and Joint Secretary AIACEGEO represented and apprised the Chairperson. The delegation submitted a representation and apprised the various burning issues, like shifting of CGST Commissionerate offices inside the jurisdictional area, re-casting of the Superintendents’ All-India seniority list, APAR system, Customs reorganization, etc. The Board Officials gave a patient hearing and appreciated the cooperation extended by the officers for smooth roll out of GST and tackling the transitional problems in a smooth manner. The detailed representation handed over to the Chairperson & Member (P&V) is annexed.

In the said meeting the other group of officers were also present. When they presented their issues, the Chairperson out-rightly dissuaded them from raising any issues on the basis of any groups or any allegations. Their presence was thereafter ignored. This was witnessed by the Chief Commissioners, Commissioners and other senior officers who were present on that fateful day. It is surprising since last 5 years they were able to raise only one issue i.e., Control Room Duty, which they are sincerely doing and the authority is not discontinuing or they do not have the guts to close the said points according to the change of the times and the taxation system. Individually they propose the names of Officer for being posted to premier investigative agencies like ED, DRI, DGCEI, etc.. Sometimes they also request discreetly for repatriations or any changes when some individuals followed the rule book and do not fall into their appeasement they become intolerable to them. Less said the better, because those who are dedicated for the cadre, they work silently without naming / promoting their individual names or drumming their names for credit. The meeting was concluded and the delegations, as assured, submitted another set of representations, specifically raising Mumbai issues (which will be published later on).

The present state of officers posted in the GST Commissionerate is so appalling, whether posted at Hqrs., Divisions, Audit, Appeals etc., have no proper place for sitting, facilities, infrastructure, sub-ordinate staff. It pinches further, when senior officers call the officers from outlying formations to come to Hqrs. for any work, officers’ move from one corner of the city to another corner, at their own expense, as many of the Hqrs Offices are located outside the jurisdictional area, as per the convenience of the senior officers - for ease of commutation, etc. Even for sending the official tapal, through a contingency worker or havaldar, the officer has to bear the expenditure, which has now become a regular & routine affair. Newly promoted senior officers have no guts to redress even a small issue, but rather threaten them by way of transfer or putting adverse remarks in the APAR, and consequently names to be included in the list of officers who are to be considered under Rule 56J.

NO DPC:

It is learnt that DPC would not be held, for promoting Superintendents to AC, against the vacant posts. It was also mentioned before the delegation by the Chairperson and Member (P&V), that obstacles are being continuously placed by the south unit, either in the name of N R Parmar or MACP, apparently for their sadistic pleasure.

Promotions from Commissioner to Pr. Commissioner and Joint/Additional  Commissioner to  Commissioner on ad-hoc are in the cards and orders will be issued shortly. But, our ad-hoc promotions are held up  in one or other pretext for which a sectarian group is also responsible.

In the next quarter, many of the current Chief Commissioners will be attaining superannuation and it appears that their posts will remain vacant and many of the work at various zonal levels will come to a stand-still, as no officers, other than those holding additional charge, will act on issues. They only act as witness, as we have experienced it in the past. We have seen for want of Chief Commissioners / Commissioner / Additional Commissioner / JC / Dy. Commissioner are given the charge of one rank above without any hurdles, but the same criteria is never adopted to our eligible Superintendents having considerable period of service who are due for promotion to Assistant Commissioners. Same Board with double approach : one for us and one for them.

REGULARIZATION OF CONTINGENT WORKERS

The issue of contingency workers, for which the senior officers always show their compassion, but when the time comes to act, even the bare minimum effort is not put in to send the correct reports to the Board for their regular appointment. There is hardly any concerted effort for their regularization. Since 1993, Board, at regular intervals issue several instructions asking about the details so that the contingent/casual workers can be regularized. But many of the Zones, including Mumbai, have submitted NIL reports. Authorities spend lakhs of Rupees to engage counsel for the sake of not paying them the legal wages, thereby defying the Ministry’s and/or Boards directives. The individuals who are attached to this Department for more than 2 decades are languishing with a meager amount which is paid to them now as a contingency worker. Several individuals do not have the capacity to knock the door of CAT and get a favourable order,& are silently expecting today or tomorrow ‘Kash unke liye achche din aayenge’. DGHRD has presently constituted a committee and working hard in this regard. It is hoped that all the individuals working in all Zones / Directorates will get justice and benefit from the amnesty. CESA appeals to all the officers to send correct factual reports and not to hide the things, out of fear and guide such poor workers, also as a service to humanity if not anything else. The Marine and Preventive wing is the worst sufferer on this count as the cadre controlling C. Ex. Authorities are kept in dark by the Marine & Preventive authorities and on their own they do not act in a timely manner. Without them, we are handicapped although we are known as supervising officers without any supporting staff it is they who accept our all commands and fulfill the same in our day to day office work. They deserve their due and their service may be regularized if they fulfill the conditions as prescribed by the Board.

REVIEW OF PENSIONERS

Last week a meeting was held to liquidate the pendency of review of revision pension and family pension and updation of BHAVISHYA. In several zones the cases of several Officers are pending,hope before the end of this month, all the cases will be revised and the retired officers will be benefitted.

VIGILANCE CASES:

En Number of cases are pending and there is no initiative being taken for handling legacy issues in the GST regime & to dispose of the vigilance cases. Several officers, now retired, are making round after round in the office where they have retired. However, no efforts are being made to expedite the processing of such cases, thereby making the life of these retired officers miserable. Similar is the fate of the officers whose First and Second stage advise are pending - just for ritual sake to punish or to exonerate them. Now it is high time board has to act and give a deadline like in the case of pensioners to dispose of all the vigilance cases.

UNITY

In our childhood we have been taught about unity in the family and society /school and wherever we may be. But at that stage we have never understood what is the real meaning of Unity, although we have written several write up while writing essay or précise writing in our school days not understood at that time now also. Our two factions are engaged themselves to score on each other who is the best. The issue of MACP, re-casting of seniority list as per the N R Parmar judgment from which date is not notified till date by the Board. Several other issues are in the cupboard as it is. The best can be adjudged by delivery but after the convention there is no symptom of Achche Din. Hope Unity will prevail and cadre will prosper. Sooner the better.

DISCRIMINATION:

Customs tactically & strategically snatched the Customs works carried out by Central Excise Officers. CESA Mumbai is the only Association who raise their voice in our favour, no one else. This is the last month maybe and thereafter all the customs related work will be carried out by Custom Officers. We are designated as Inspector/Superintendent but nothing will remain in our hand or table to Inspect or Supervise except working like a watchman before All-In-One Desktop.

APPEAL TO ACT

Lastly, it is sad to narrate the struggles & impediments faced by the huge work force of CBEC, especially those who are in Central Excise, they seem to be at the receiving end. Neither the Board is taking care of them nor the fraternity representing forcefully their issues. In the 19^th Council, the allocation of assessees was agreed upon-  10% -50% to Centre and 90%-50% (based on turnover) to state as well as 4 slabs, highest was 28%. After a long hue and cry, the government has realized and understood the difficulty at the trade level and gave lot of relaxation and simplifications in the 23^rd Council Meeting which was held on 10.11.2017. We do not know what will be the fate of ours, after the assessee remains registered for tax compliance and thereafter allocations to state and centre and what the share the centre will have in their possession. We claim that we trained them and after the training is over they take everything from the dish, kept the empty plate in our hand to hold.

The Government understood the difficulty faced after GST as reported by various trade and corporate but we failed to put forth the difficulty of ours as envisaged in the GST rules and laws. We appreciate the present luminary Chief Commissioner Central Excise Bangalore Zone Shri Vinod Kumar who is behind every move of our board in GST realize and felt that no officers is active either in Whatsapp or Facebook or any representations for any changes in the rules and regulations and procedures for a better tomorrow for a Departmental Officers. Hope we will strive to our best for the same to point out the shortcomings or lacunae or improvement in the GST law. At least in this regard, we all should work united to strengthen our base for the future.

Momentum On Reservations...!!!

Bill tabled to give quota for SCs, STs in promotions

To ensure reservation in promotions for employees belonging to the Scheduled Castes and the Scheduled Tribes, the State government on Tuesday tabled the contentious Karnataka Extension of Consequential Seniority to Government Servants Promoted on the Basis of Reservation (To the Posts in the Civil Services of the State) Bill, 2017. There have been serious debates for and against the Bill in the run-up to the session in Belagavi. Law and Parliamentary Affairs Minister T.B. Jayachandra tabled the Bill in the Legislative Assembly which aims at determination of seniority of the government servants promoted on the basis of reservation in the civil services posts of the State. 

The State has been providing reservation in promotions for SC and ST employees since 1978 — 15% for SCs and 3% for STs. However, the Supreme Court in the B.K. Pavithra and others vs the Union of India and others civil appeal filed in 2011, struck down reservation in promotions for SC and ST employees. In compliance with the Supreme Court’s order, the State government conducted a study on the backwardness of SCs and STs, inadequacy of their representation in the State civil services and the effect of reservation in promotion on the State administration.

Additional Chief Secretary K. Ratna Prabha, with the assistance of other officers, collated the data and made a detailed report which was submitted to the government. The report said overall efficiency of administration has not been affected by extending reservation in promotions to SCs and STs. It recommended continuation of reservation in promotion within the limits that will not hamper the overall efficiency of administration. The State government accepted the report and decided to provide consequential seniority to persons promoted on the basis of policy of reservation in the State since 1978 to ensure adequate representation of SCs and STs across all departments.

Creamy layer case referred to Statute Bench

Reopening the debate on the application of “creamy layer” for reservations for the Scheduled Castes and the Scheduled Tribes in government jobs, the Supreme Court on Tuesday referred the question to a Constitution Bench. 

A Bench of Justices Kurian Joseph and R. Banumathi said clarity is required on the “application of creamy layer in situations of completing claims within the same races, communities, groups or parts thereof of SC/ST communities notified by the President under Articles 341 and 342”. This question on the application of creamy layer principle in SC/ST quotas comes 11 years after a five-judge Constitution Bench in the M. Nagaraj judgment of 2006 had decided that creamy layer should be excluded from the reservations for the Scheduled Castes and Scheduled Tribes in government jobs. 

Legal experts note that the Mandal Commission and E.V. Chinnaiah cases had confined the creamy layer concept to the Other Backward Classes section. The two-judge Bench’s order is based on a batch of petitions for clarity on Article 16 (4), which deals with the State’s powers for providing for appointments or posts for “any backward class of citizens”; on Article 16 (4A), which arms the State with power to make provisions for quota in promotion with consequential seniority to SC/ST communities; and finally Article 16 (4B) on unfilled reservation vacancies.

                                                                                                                          From Sources:-

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Welcome. Decision of 23rd GST Council Meeting..!!!

Huge workforce of CBEC is also eagerly awaiting the similar type of decision to roll back while allocating assesse between state and centre from 10% to  ..... 

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Transition Claim Forms can now be revised: GSTN...!!!

GST Network today said businesses can now make changes to the forms uploaded on the portal to claim transition credit.

"The facility to revise Form GST TRAN-1 declaration has been introduced on the GST Portal for taxpayers who had already filed it prior to November 9, 2017," GSTN said in a statement.

Form TRAN-1 declaration is to be filed by persons registered under GST law who wish to claim credit for taxes paid under pre-GST regime.

The functionality to fill the claim form was provided on the GSTN portal in August 2017.

The government in September allowed for one-time revision of TRAN-1.

The facility to revise TRAN-1 declaration has been enabled for taxpayers who had already filed it, said GSTN, the company which developed the IT backbone for the new indirect tax regime.

Revision can be either an increase or decrease of credit in comparison to the original credit.

If the revision is to reduce the credit claimed previously then the taxpayer will be able to file only if he has sufficient balance in his credit ledger," GSTN said.

From Sources:-

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Cutting through the GST smog...!!!

The historic GST is struggling to stay in step with needs and expectations. The ink was barely dry on the first draft, when it saw at least 11 amendments, and rates revisions of nearly 100 items. The decade-old effort towards ‘one nation, one tax’ was to unify the tax system, but the grim reality is, it repulsed companies, the worst-hit being SMEs, blew out growth prospects and failed to juice the economy. The Ministry of Finance, which celebrated GST’s successful rollout, is now sweating the gory details undertaking several markups and revisions to smooth out its kinks.

The good news is, the GST Council is pushing for a quick and painless debate on the way forward. With inefficiencies tumbling out by the day, the Council is moving swiftly to keep the chatter low and work with a single-minded intent to prune its structure. As we speak, the Council is considering lowering taxes on more products under the 28 per cent slab.

The changeover comes at a critical moment, but forces within the government seem unhappy with former revenue secretary Hasmukh Adhia calling for a complete overhaul to ensure the SMEs and common man aren’t burdened. Officials are also hinting at bringing real estate, petroleum products and electricity under the GST ambit.

Given that India has a large MSME base, there’s an urgent need to standardise and simplify processes. This could make the learning curve stretch longer, but is unavoidable. While GST brought 27 lakh new registered entities into the tax net, just half file returns. Relaxation from monthly to quarterly filings for SMEs is welcome, issues involving invoices, delivery challans, and smooth rollout of e-way bill could further improve compliance.

From Sources: -

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