logo Ministry of Finance,Department of Revenue,Government of India
logo JAWAHARLAL NEHRU CUSTOM HOUSE Ministry of Finance,Central Board of Income Taxes & Customs
aazadi
Smt. Nirmala Sitharaman Hon'ble Corporate Affairs Minister

Citizens Charter

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 –

 

  • Simple and predictable
  • Fair and just
  • Transparent
  • Technology-driven
Our Motto
“Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation.
Core Values
A robust indirect tax and border control administration, with a view towards delivery of services, which is –

 

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 expect citizens to:–

 

Sr. No.

Key Services

Timelines
1 i. Acknowledgement of all written communication including declarations, intimations, applications and returns 3 days
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

i. 90 days from receipt of complete application

ii. 60 days from 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

 

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