Insights into CGST & CX Operations in Jaipur Zone
BEST PRACTICES
CGST & CX (JAIPUR) Zone
UTILISATION OF DD (COST)
DD (Cost) is an expert in accountancy and costing
matters. With a view to utilize his expertise to the hilt,
the role of the Deputy Director (Cost) has been
modified vide CCO’s Office Order No. 29/2023 dated
17.11.2023. Now the DD (Cost) has a mandatory
involvement in preparation of Audit Plans for large and
medium units as well as audit of large tax payers.
SAMVAAD AND GYAN SANGRAH
•
SAMVAAD:
It is a monthly newsletter for communicating with all the
officers and staff of the Zone. The intent is to brief them on important
and latest development in Department, to share departmental
achievements on revenue side as well as on individual/ family member's
achievements, to share best practices/ major AE cases/ cases booked by
DGGI.
•
GYAN SANGRAH: It is true that knowledge has power and it becomes
more powerful when it is shared. When we share knowledge with each
other than it increases understanding, unity and harmony of human
being in the society. Therefore, to materialize the above vision, another
initiative has been taken by this zone to publish “GYAN SANGRAH” as an
annexure to the monthly news letter “SAMVAAD”. In this regard all
serving as well as retired officers of the department have been asked to
share their experience, suggestion for improvement in day to day
working and best practices in form of an article. An Honorarium or
Appreciation letter will be given to the selected entries.
DC/AC CONFERENCE
•
DC/ACs are key functionary of the department at the cutting edge
level. An initiative of organizing DC/ACs conference for the officers
posed in CGST Zone, Jaipur was taken.
•
In the first DC/AC conference, organized on 01.12.2023, the Chief
Commissioner acknowledged the pressure of work and sensitized the
officers. He apprised them of their duties and responsibilities. A
brainstorming session was also held regarding handling of legal cases
and CAG paras.
•
The idea was to motivate, instill confidence and ensure that senior
officers are available for support and guidance. Senior officers of the
rank of Pr. Commissioner/ Commissioner also guided them on day to
day working, processing of refund, Adjudication, stress management
etc. As a part of it, Pr. Commissioner, CGST Jaipur shared the points to
be kept in mind while processing Refund Claims.
EXAMINATION OF FRAUDULENT REFUNDS
•
The CGST Commissionerate, Jaipur has circulated
guidelines highlighting the points to be kept in
mind while processing the refund claims.
•
It has helped the field formations in identifying
the fraudulent claims and curb the leakage in
revenue.
•
The key points of the guidelines is summarized in
next slides.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE
REFUND CLAIMS (1/3)
•
While sanctioning the refund of “Inverted Tax Structure”, the proper
officer must examine that the refund claim falls under inverted tax
structure category or not. Further, correlation between input and
output product and services should also be carefully examined by
proper officer.
•
In case of refund of “Inverted Tax Structure”, the proper officer
must examine that the final product is being manufactured or not
and all the inputs or input services must have correlation with the
final product.
•
In cases, where goods are lost, stolen, destroyed, written off or
disposed of by way of gift or free samples, the ITC reversal should
have been done by the taxpayer in terms of Section 17(5)(h) of the
act and same should not be considered while calculating NET ITC in
refunds.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE
REFUND CLAIMS (2/3)
•
The textile units claiming refund of inverted tax structure are
using modus operandi by changing the HSN of final products
of claim refunds.
•
In case of refund of excess balance in cash ledger, the provisions
of Rule 86B of the rules must be examined (preferably with 2 last
years ITR) and same must be mentioned in speaking order.
•
Aadhar authentication of taxpayer claiming refund must be
verified before sanctioning the refund (ref : Rule 10 (B)).
•
In case of refund of inverted tax structure by taxpayers in the
footwear industry, many taxpayers are showing much higher
inputs having GST @ 18 than required in manufacturing,
according the proper officer may examine the input and output
ration is genuine or not.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE
REFUND CLAIMS (3/3)
•
In case of refund of export of goods, the sanctioning authority
must mention the name and HSN of goods and country of
export in the speaking order.
•
In case of refund on export of services, it must be ensured
that the Input and input services are being used in
furtherance of business.
•
In case of export of goods on payment of IGST, NOC must be
obtained from the Customs authorities before sanctioning of
refund.
•
In case of refund of export of services, the legal entity in India
and foreign should be different and this aspect may be
mentioned in speaking order.
TIMELY PROMOTION AND TRANSFER
•
Promotion in Group ‘B’ & ‘C’ cadres:
DPCs for promotion in
Group ‘B’ & ‘C’ cadres are being conducted in timely manner.
A mechanism has been devised to issue promotion order
immediately after arising vacancy to be filled by promotion.
Presently, no DPC in any cadre is pending.
•
Transfers/ Postings:
In AGT 2023, efforts have been made to
consider maximum possible applications for transfer to
desired place in accordance with Transfer Policy.
Above little steps had deep positive impact on the
performance of the officers and they work with zeal and
enthusiasm.
Explore the innovative practices and initiatives undertaken by the CGST & CX department in Jaipur Zone, including modifications to the role of Deputy Director (Cost), monthly newsletters for communication, DC/AC conferences for officers, and guidelines on examining fraudulent refunds. These efforts aim to enhance efficiency, share knowledge, and strengthen operations within the department.
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Presentation Transcript
BEST PRACTICES CGST & CX (JAIPUR) Zone
UTILISATION OF DD (COST) DD (Cost) is an expert in accountancy and costing matters. With a view to utilize his expertise to the hilt, the role of the Deputy Director (Cost) has been modified vide CCO s Office Order No. 29/2023 dated 17.11.2023. Now the DD (Cost) has a mandatory involvement in preparation of Audit Plans for large and medium units as well as audit of large tax payers.
SAMVAAD AND GYAN SANGRAH SAMVAAD: It is a monthly newsletter for communicating with all the officers and staff of the Zone. The intent is to brief them on important and latest development in Department, to share departmental achievements on revenue side as well as on individual/ family member's achievements, to share best practices/ major AE cases/ cases booked by DGGI. GYAN SANGRAH: It is true that knowledge has power and it becomes more powerful when it is shared. When we share knowledge with each other than it increases understanding, unity and harmony of human being in the society. Therefore, to materialize the above vision, another initiative has been taken by this zone to publish GYANSANGRAH as an annexure to the monthly news letter SAMVAAD . In this regard all serving as well as retired officers of the department have been asked to share their experience, suggestion for improvement in day to day working and best practices in form of an article. An Honorarium or Appreciation letter will be given to the selected entries.
DC/AC CONFERENCE DC/ACs are key functionary of the department at the cutting edge level. An initiative of organizing DC/ACs conference for the officers posed in CGST Zone, Jaipur was taken. In the first DC/AC conference, organized on 01.12.2023, the Chief Commissioner acknowledged the pressure of work and sensitized the officers. He apprised them of their duties and responsibilities. A brainstorming session was also held regarding handling of legal cases and CAG paras. The idea was to motivate, instill confidence and ensure that senior officers are available for support and guidance. Senior officers of the rank of Pr. Commissioner/ Commissioner also guided them on day to day working, processing of refund, Adjudication, stress management etc. As a part of it, Pr. Commissioner, CGST Jaipur shared the points to be kept in mind while processing Refund Claims.
EXAMINATION OF FRAUDULENT REFUNDS The CGST Commissionerate, Jaipur has circulated guidelines highlighting the points to be kept in mind while processing the refund claims. It has helped the field formations in identifying the fraudulent claims and curb the leakage in revenue. The key points of the guidelines is summarized in next slides.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE REFUND CLAIMS (1/3) While sanctioning the refund of Inverted Tax Structure , the proper officer must examine that the refund claim falls under inverted tax structure category or not. Further, correlation between input and output product and services should also be carefully examined by proper officer. In case of refund of Inverted Tax Structure , the proper officer must examine that the final product is being manufactured or not and all the inputs or input services must have correlation with the final product. In cases, where goods are lost, stolen, destroyed, written off or disposed of by way of gift or free samples, the ITC reversal should have been done by the taxpayer in terms of Section 17(5)(h) of the act and same should not be considered while calculating NET ITC in refunds.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE REFUND CLAIMS (2/3) The textile units claiming refund of inverted tax structure are using modus operandi by changing the HSN of final products of claim refunds. In case of refund of excess balance in cash ledger, the provisions of Rule 86B of the rules must be examined (preferably with 2 last years ITR) and same must be mentioned in speaking order. Aadhar authentication of taxpayer claiming refund must be verified before sanctioning the refund (ref : Rule 10 (B)). In case of refund of inverted tax structure by taxpayers in the footwear industry, many taxpayers are showing much higher inputs having GST @ 18 than required in manufacturing, according the proper officer may examine the input and output ration is genuine or not.
POINTS TO BE KEPT IN MIND WHILE PROCESSING THE REFUND CLAIMS (3/3) In case of refund of export of goods, the sanctioning authority must mention the name and HSN of goods and country of export in the speaking order. In case of refund on export of services, it must be ensured that the Input and input services are being used in furtherance of business. In case of export of goods on payment of IGST, NOC must be obtained from the Customs authorities before sanctioning of refund. In case of refund of export of services, the legal entity in India and foreign should be different and this aspect may be mentioned in speaking order.
TIMELY PROMOTION AND TRANSFER Promotion in Group B & C cadres: DPCs for promotion in Group B & C cadres are being conducted in timely manner. A mechanism has been devised to issue promotion order immediately after arising vacancy to be filled by promotion. Presently, no DPC in any cadre is pending. Transfers/ Postings: In AGT 2023, efforts have been made to consider maximum possible applications for transfer to desired place in accordance with Transfer Policy. Above little steps had deep positive impact on the performance of the officers and they work with zeal and enthusiasm.
