Tuesday, 24 April 2018
Pendency of returns marked for R&C
ALL INDIA ASSOCIATION OF CENTRAL EXCISE
Ref. No. 108/AIB/G/17 Dt. 24.04.18
Ms. Ameeta Suri,
Special Secretary & Member, CBIC,
North Block, New Delhi.
Sub: Pendency of returns marked for R&C.
Kindly refer to your DO letter F.No.236/01/2016- CX-7 Dt. 17.04.18.
2. It is to submit with due regards that the field formations have been asked vide above referred DO letter to reduce the pendency of returns in ACES to “NIL” within a week. No need to submit that our workforce including the Superintendents and Inspectors is doing its best to do the needful.
3. It is to submit further that this work is not so simple because of being time consuming particularly due to the slowness or non-response of the system vs desired correctness and efficiency. The officers are also facing technical problems and system errors due to improper and slow functioning of the system. The system has become even slower by attending of this work on mass level by our officers. They are already whole time busy in the work of providing daily emergent reports of various kinds to the higher authorities. Under the circumstances, the possibility of committing human and unintentional mistakes due to the work pressure in such a short period can also not be ruled out. Thereby, the officers will no way be responsible for such unintentional mistakes (if any).
4. It is also worth to mention that the Committee has itself accepted that the review and correction module consumes 90% of our workforce and efforts, thereby leaving very little scope for other important facets implying that the other works including the said reduction in pendency require due time and can’t be accomplished in the haste. So, the possibility of any error can’t be ruled out, if this work is forced to be done in such a short time frame.
5. No need to mention also that our ACES portal was not available for a few months due to the transition of Central Excise & Service Tax to GST resulting in the pendency of a large number of returns for R&C. Also due to massive reorganization under GST, the various formations under different jurisdictional areas have been merged. The different returns of Central Excise and Service Tax have also been merged into one. The mapping anomalies of assesses are also being faced. These are also some of the main reasons of huge pendency of the said returns. As observed by the C&AG, no time limit was also earmarked for the review of the marked returns. So, this also amounts to be the reason of pendency of returns to be scrutinized because our officers posted in the field formations were always forced to be busy in various other time bound works and reports relating to GST in addition to hectic regular work. They are also under the fear of vigilance action for any bonafide mistake under the process of doing a work in extraordinary haste which is not humanly possible. Thus, no need to say that the said work seems not to be humanly & practically possible in such a short frame of time.
6. As you know, the field officers are already engaged in various works including R&C scrutiny, lots of refunds, dealing huge number of invoices of refunds, recurring demands, identification of the non-filers of GSTR 3-B, various reports & returns, inspections, tran 1 checking, market surveys, post verification of premises, SCN & review work, issuance of letters & mails to the assesses, sewa kendras etc. No need to say that they are also working with acute shortage of manpower and infra structure. They are also forced to work even in odd hours and on holidays.
7. In view of the above, it is requested to grant the duly reasonable time to the field formations to complete the work.
Copy with the request for necessary action to:
1) The Finance Secretary, North Block, New Delhi.
2) The Chairperson, CBIC, North Block, New Delhi.