FAT TO FIT... GST PART-2...

The Hon'ble President of India, Shri Pranab Mukherjee, today signed the GST Bill, which will do away with a host of central & state taxes & usher in one tax regime for the entire country.

Earlier, the Government of India (GoI) was happy that the Constitutional Amendment Bill of GST was passed unanimously in the Rajya Sabha and as per the schedule, more than 16 states have ratified it in their assemblies, within one month of the passing of the said Bill.

GoI is in full swing to constitute the GST Council within one month, which will comprise of 35 members, which includes all the state Finance Ministers and the Finance Minister of India. A two month time frame has been allotted to them for their submissions. The Rules and procedures are likely to be formulated before February 2017 and efforts are being made to create awareness of the concept "One State One Tax, i.e. GST", by imparting training to the State Employees as well as our staff of Central Excise and Service Tax and also the Trade.

In Mumbai, NACEN has been conducting trainings for Master Trainers and Trainers from Central staff and State staff have completed their trainings. These Master Trainers will now be imparting training to their as well as our staff at various locations across the state.  Finance Minister has realized that although it is a tough task, he is determined to roll out GST, hoping to cross all the hurdles smoothly. The main priority will be to garner more revenue as well as plugging its leakages.

Apprehensions are many amongst the staff about the manner of implementation of GST and its eventual structure. CESA-Mumbai does not have any propriety to comment on policy matters, but be assured that it will take up issues for safeguarding the dignity and status of the officers, vis-à-vis the new GST structure. We know our BOARD very well and also our strengths. With the limited resources and means we should be able to rise upto the occasion, against all odds and barriers placed by other stakeholders.

Hon’ble Finance Minister and other luminaries, like Sri Hasmukh Adhia, Sri Shaktikanta Das,Sri Arvind Subramanium,Sri Lavasa etc. all are well aware that the shifting of a large tax base, presently administered by Central Excise and Service Tax Department at one go and the inexperience of the states in handling service tax assessment matters of small tax payers may prove to be detrimental, not only to the immediate revenue but also to the long term GST implementation.

Still in their eyes, we, the officers of Central Excise and Service Tax are big brothers and expect to remain same in the changing scenario. The officers of this Department are not only competent but also are capable of tackling all the intricacies like reading of Balance Sheets and Financial Statements to uncover tax evasions etc. and the interpretation of various statutory laws, very effectively and moreover handling of service tax issues, negative lists, reverse mechanism, calculation of turnover, various abatements and eligibility of exemptions and refunds and timely safeguarding revenue by issuance of SCNs. The daring and courage to initiate prosecution and also arrest of evaders is unparalleled and our staff has excelled in DRI, ED, DGCEI and economic wings. The plus point is that they are computer savvy and are capable of handling all types of litigations and can stand up to any situations even upto the apex court with utmost dedication. There may be some rotten fish but they can be identified and weeded out. If, in any locality there are epidemics of dengue, typhoid etc. we do not shift or change our locality, we rather would initiate action to check/control and thereafter eradicate the cause.

We are responsible for the image of our own Department, as well as for devaluing our own status after the first phase of liberalization. There are several officers still in the Department who live within their limited means (read "salary") and render their duty with utmost dedication and even commute by public transport. In the present scenario, our experience, skill,and adaptiveness will certainly count and we will be able to hold the same positions in the Department as well as in the society.

Since the last two days, in the social media (WhatsApp) there is wide circulation of two items i.e. Draft CGST Recruitment Rules and GST Reorganisation. CESA-Mumbai clarifies that these have been prepared by one of our federating units, who has proposed the same - but none of them are official.  Still nothing has been prepared, state will prepare their own SGST Act and will be responsible for the reorganization of their own staff as well as their structure, similarly the Centre for CGST and IGST, as it appears from the Model GST law.

All the states will be using the GST Network (GSTN) that is being prepared. Government is already in the process to maintain uniformity, so as to avoid clashes while implementing the three-tier tax systems. Similarly the staff positions, deputation for Centre to State and vice versa as well as similar hierarchy will be a tough issue for the authorities to decide amicably. It is hoped that general HR principles are incorporated, like 'No senior should work under a junior', irrespective of Centre or State. The Group-A Officers’ Association is working day and night to safeguard their own interest as well secure prime positions in the hierarchy without any compromise in their dignity and status.

We have to be prepared and gear ourselves up to be more accountable, skilled and ready to render service, efficiently and speedily.

AIACEGO has scheduled a meeting on GST about our career progressions on 10^th and 11^th of September at New Delhi. Thereafter on 17^th September 2016, a meeting is scheduled with all the office bearers of the Associations / Federations i.e. Group-A, Superintendents of Central Excise, Superintendents of Customs, Appraisers, Inspectors of Central Excise, Preventive Officers, Examiners, Ministerial Staff, Stenographers and Group-C staff, at Mumbai.

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