Partnering in India's socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers.
A robust indirect tax and border control administration, with a view towards delivery of services, which is –
and which –
Desh Sevarth Kar Sanchay" Tax collection in Service of the Nation
We expect citizens to:
We aspire to provide the following key services within specified timelines:
S.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 |
90 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. 48 hours |
|
(b) In case of imports |
i. 72 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
|
|
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 |
We shall strive to: