sevottam certification 21112022.pptx

SEVOTTAM
M.G.KODANDARAM, IRS
Assistant director [retd]
NACIN, Bangaluru
NACIN,
Bangalore
21/11/2022
21/11/2022
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CITIZEN CHARTER

Uncertainty sought to
be removed through
published standards
CITIZEN’S CHARTER
GOVERNMENT’S SERVICES DELIVERY
SHOULD NOT BE A GAME OF DICE -
CITIZENS SHOULD KNOW WHAT TO
EXPECT ?
HOW MUCH TO EXPECT?
FROM WHOM ?
WHEN ?
AND WHERE?

 SEVOTTAM
 CONCEPT &
IMPLEMENTATION
 CITIZENS' CHARTER
 SERVICES TO
CITIZENS
 CP GRAMS
 WAY FORWARD
PRESENTATION PLAN
Our Motto
“Desh Sevarth Kar Sanchay”
Tax collection in Service of the Nation
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This is what Import II requires👇
1) Sensitization Training of the Staff &
Trainers as per SQM 3.3. –P57
2) Auditor training to staff (Sevottam
Auditors) for carrying out audits.-
P69

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Excellence In
public service
Delivery

 Sevottam Service Delivery Excellence Model
 An assessment - improvement model
 developed with the objective of -
 improving the quality of public service delivery in
the country.
 Conceived by Dept of Administrative Reforms &
Public Grievances (DARPG), Mo Personnel, Public
Grievances and Pensions in 2006.
 It symbolizes the change in mindset within the
Govt, from administration and control to service and
enablement.
 India is among the first countries in the world to
have a Quality Standard for public service delivery.
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PARTICIPATING PUBLIC SERVICE ORGANISATIONS
 INDIA POST
 PENSIONS
 RAILWAYS
 PASSPORT OFFICE
 CBDT
 CBEC
 CENTRAL SCHOOLS
 CORPORATE AFFAIRS
 FOOD PROCESSING
 EMPLOYEES PROVIDENT FUND OFFICE
 KENDRIYA VIDYALAYA SCHOOLS
KARNATAKA SAKALA
Initially, Sevottam was undertaken from April 2009 to June
2010 in ten Depts of Govt having large public interface
Sevottam BG 21/11/2022

IMPLEMENTATION OF SEVOTTAM
 Later, Sevottam launched as a certification scheme
that provides for the award of Sevottam symbol of
excellence to public service organizations[PSO] that
implement & show compliance to management
system requirements that have been specified in a
specially created standard docs - IS 15700:2005,
developed by Bureau of Indian Standards (BIS) .
 Standard takes into account unique conditions of
service delivery by PSOs & the sectoral and regional
variations in service delivery standards.
 offers a systematic way to identify weaknesses in
specific areas & rectify them through systemic
changes and process reengineering.
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BENEFITS OF THE SEVOTTAM MODEL
Four broad ways - Sevottam model can be used:
1)As a self - assessment tool to motivate & improve
service delivery
2)As a requirement standard
3)As a benchmark assessment process to be
established
4)As a rating model to recognize & reward
organizations that are doing commendable work in
service delivery
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 Sevottam assessment process
 To apply for Sevottam certification,
 an organization must initially undertake a self-
assessment to ensure that it has complied with the
requirements of IS 15700 standard.
 Standard specifies requirements to be met in several
dimensions including
 documentation, management responsibilities,
resource management, citizens' charter, service
provision, complaint handling, monitoring, and
continuous improvement.
 Once the required processes have been introduced,
the organization can approach the certifying authority
for assessment.
 If unsuccessful, it will have to re-assess its service
standards & processes and
 repeat the above process for certification.
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 CBIC - committed to excellence in taxpayer
services
 have a standard service delivery system that caters
to the need of all,
 based on transparency, accountability,
reliability, responsiveness & empathy in
taxpayer functions
 CBIC journey towards SEVOTTAM
 a) Revised Citizens’ Charter
 b) Implement CPGRAMS as a robust grievance
redress system:
 c) Developed service delivery capability at
Commissionerate
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List of Sevottam certified
field formations as on
31.03.2016

THE SECRET TO SUCCESS 21/11/2022
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A burning desire is the starting point of all
accomplishment.
Socrates - the secret to success
“That is the secret to success. When you want success
as badly as you wanted the air while you were in the
water, then you will get it. There is no other secret.”

 A Generic Standard - lays
down Quality Management
requirements for Public
Service Organizations
 Department specific
requirements to be
specified by the
Department
 Applicable to all
organizations, irrespective
of size or type of service
FEATURES OFIS 15700 Sevottam BG 21/11/2022
 Certifiable standard
 Guideline for service Quality by Public service
Organizations under preparation

Sevottam
assessment process
-If successful,
it will attain Sevottam
certification,
valid for a period of 3
years,
after which it has to
renew the license
after reassessment.
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 Framework has 3 modules
 With 3 criteria &11 elements
in each.
 first - the Citizen’s Charter –
specifies standards for service
delivery
 Second - the Grievance
Redress Mechanism – to
redress if service is not
provided as per standards,
and
 Third - Building the delivery
capability & capacity of the
organization - to deliver its
services as per its Charter.
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QUALITY MANAGEMENT PRINCIPLES
The seven principles are
 Customer focus
 Leadership
 Engagement of people
 Process approach
 Improvement
 Evidence-based decision making
 Relationship management
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 PURPOSE OF THE SERVICE QUALITY
MANUAL
 Lays down docs & procedures related to the
quality assurance of services offered to customers
as part of CBIC Citizens’ Charter.
 Guidelines intended to ensure that service
delivery to all customers is carried out as per IS
15700: 2018 incorporating best practices, in a
uniform, comprehensive & transparent manner.
 The goal is to provide a responsive & efficient
tax administration to citizens /customers.
 3. to promote a process approach to providing
services to customers.
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 INTENDED USERS : targeted at 2 segments –
 Customers and departmental officers.
 Customer service needs -core of this manual.
 For complaints handling process covered in
this manual do not apply to employment-
related disputes and/or disputes referred for
resolution outside CBIC.
 CBIC has prescribed following docs for
implementation of standard IS 15700: 2018:-
 a) Service Quality Manual
 b) Citizens’ Charter
 c) Quality Procedures
 d) Service Procedures
 e) Records required to fulfil the requirements of
IS 15700 : 2018.
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QUALITY OBJECTIVES
At APEX level:
i) Identify & set service
delivery benchmarks
ii) Identify specific
services to be covered
by this manual
iii) Identify specific Units
(field formations) to be
covered by this manual
iv) To ensure compliance
of legal/statutory
requirements.
At UNIT level:
i) To meet & improve
services delivered in
terms of timeliness and
single window facility
ii) Provide & improve
accessible facilitation
centers for availability of
information and guidance
to customer for voluntary
tax compliance
iii) Improve customer
perception of service
quality delivered
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 Departmental Officers:
 1. Can use SQ Manual to understand CBIC’s
commitments & objectives to deliver quality
services to customers & their role.
 2. Manual lists docs, procedures & ownership
that need to be put in place to implement the
CBIC’s commitments and objectives.
 A step-wise guide is included for easy
implementation and enhancing consistency in
operations.
 3. This manual sets up the communication
processes within CBIC for dissemination of
information for effective communication related
to services, Citizens’ Charter & grievance
handling.
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 Step-wise guide on how to implement this SQM:
 1) Appoint one senior officer (preferably Additional/
Joint Commissioner) to coordinate all activities
 2) A training plan –[SQM 3.3] / 3 to 5 officers shall
undergo TOT course to train others.
 3) Sensitize all officers - Staff training – through a
well laid training plan.
 4) Create or update existing processes.
 5) Office orders may be issued to appoint ‘process
owners’ in-charge of each procedure. Work
instructions may be issued to follow the SOP &
made available at actual point of use.
 6) Resources shall be provided to each process
owner as per need to meet service norms.
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 7) Appoint group A officer as PGO to receive and
attend to any grievance through various sources.
 8) if any service is outsourced, quality of such
external input shall be assured.
 9) Citizens’ Charter and Quality Policy shall be
prominently displayed.
 10) Infrastructure like single-window facility,
facilitation centers & feedback cum suggestion -
shall be put in place
 11) 2 to 3 officers may be appointed as auditors and
shall be trained to audit the processes. Periodic
Audit of all activities need to be carried out as per
SQM 4.2. - records, highlight non-conformance and
guide for timely closure of such issues.
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 12)Audit Report and Inputs from the process owners
shall be considered by nodal officers (both at apex level
and unit level) in a periodic frequent management
review [ SQM 3.1.]
 13) Once processes stabilized and sustained - field
formations should approach BIS for certification.
 14) Post certification SQM is to be implemented as per
the certifying agency guidelines.
 15) Any amendments to SQM shall be sent to the field
formations by the Directorate General of Taxpayer
Services for implementation.
 16) Records for each step are to be maintained
systematically.
 17) In case of any difficulty, the office of Director
General of Taxpayer Services may be approached for
guidance.
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Sevottam BG
Timeline template – to be SEVOTTAM compliant
Month 1 Month 2 Month 3 Month 4 Month 5 Month 6
Sensitization
Create & stabilize
SEVOTTAM processes
Process monitoring stabilizes
with controls in place
2 months sustained perform
BIS certification
Staff training
TOT
One internal audit
One management review
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CERTIFICATION FOR - IS15700
 Licence-grantedfor aperiodof3 years
 annualplanwillbedrawn for surveillanceaudits
 Renewalwillbebasedonreassessment(similartoinitialaudit)after3years
HOWCONTINUITYWOULDBEMAINTAINED
Internalauditsbytheorganizations
PeriodicManagement Reviews
SurveillanceauditsbyBISannually
Provisionforsuspension/cancellationof licence
FullReassessmentafterevery3years

Surveillance Audits- 3 surveillance audits (one audit per year-Rs.7,000 per manday
plus expenses for travel and stay of auditors which will be charged at cost
Special Visit Fees -follow-up audit or special visit -charged at Rs 7,000/- per
auditor per day towards fee plus expenses for travel and stay of auditors which
will be charged at cost.
Fees are subject to review periodically.

SURVEILLANCE
 One surveillance audit every year
 Special attention for multi-site licensees
 3rd surveillance can be merged in the renewal audit

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
90 days from receipt of
complete application
60 days from the receipt
of complete application
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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
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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
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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
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CITIZENS’ CHARTER
 CBIC – administering levy & collection of indirect
taxes of the UOI & facilitating cross border
movement of G/S.
 In order to improve the delivery of its services,
the Board has formulated this Citizens' Charter.
 Benchmark to determine our efficiency & would be
a dynamic document.
 declaration of mission, values & standards to
achieve excellence in the formulation &
implementation of indirect tax policies &
enforcement of cross border controls for the benefit
of trade, industry and other stakeholders.
 would be reviewed at least once in two years
 Last updated on 20.12.2019.
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VISION
 Partnering in India’s socio-economic growth by
formulating & implementing
 progressive indirect tax policies
 adopting stakeholder-centric approach &
 protecting the frontiers.
 Our Motto
“Desh Sevarth Kar Sanchay”
 Tax collection in Service of the Nation
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MISSION
 A robust indirect tax & border control
administration, with a view towards delivery of
services, which is
 Simple and predictable ; Fair and just;
Transparent ; Technology-driven & which –
 Encourages trust – based voluntary compliance
 Protects honest taxpayers’ rights
 Facilitates trade with risk-based enforcement
 Enables legitimate movement of people, G/S.
 Supplement efforts to ensure national security; &
 Continually invests in capacity building to achieve
professional & ethical excellence.
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CORE VALUES OUR EXPECTATIONS
 Integrity &
judiciousness
 Impartiality &
Fairness
 Courtesy &
Understanding
 Objectivity &
Transparency
 Uprightness &
Conscientiousness
 Promptness &
Efficiency
 We expect citizens to:
 Uphold & respect the laws of
the land
 Voluntarily discharge all tax
liabilities
 Fulfill their duties & legal
obligations in time
 Be honest in furnishing
information
 Be co-operative & forthright in
inquiries and verifications
 Avoid unnecessary litigation.
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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
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GRIEVANCE REDRESSAL MECHANISM
 Acknowledge grievances within 48 hours of receipt &
attempt to provide final reply within 30 days.
 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, within 15 days of the receipt.
 Common grievances can be taken up in the periodic
Open House meetings of Public Grievance
Committee(PGC), Customs Clearance Facilitation
Committee(CCFC), Permanent Trade Facilitation
Committee(PTFC), Regional Advisory
Committee(RAC).
 The grievance redressal mechanism (GRM) including
contact details of public grievance officers are
available on the website www.cbic.gov.in
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GRIEVANCE HANDLING OBJECTIVES
i) Improve effectiveness of grievance redress
through policy initiatives
ii) To meet grievance resolution time of 30
working days.

 Note:
 Information required to be published under
Section 4.1.b of RTI Act, 2005 are available
on the website www.cbic.gov.in
 The standards of service deliverables under
GST are applicable mutatis mutandis to the
service deliverables under Central Excise
and the Service Tax.
 Time norms for other services, as may be
prescribed, shall also be observed.
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SQM – 3.2.1.1 Acknowledge all written communications
SQM – 3.2.1.2 Convey decision on matters including that on
Declaration or Assessments
SQM – 3.2.1.3 Dispose of a refund claim - A. GST refunds through
FORM GST RFD-01 /Refund of IGST paid on export of goods /For
Refunds of Customs Duty
SQM – 3.2.1.4.1 Sanction Drawback
SQM – 3.2.1.4.2 Fixation of Brand Rate of Duty Drawback
SQM – 3.2.1.5 A Cargo Release Time: Clearance of Export Goods
SQM – 3.2.1.5 B Cargo Release Time: Clearance of Import Goods
SQM – 3.2.1.6 GST Registration
SQM – 3.2.1.6 GST Registration- A. FOR UNIQUE IDENTITY NUMBER
(UIN) REGISTRATION - B. REGISTRATION FOR OIADR SERVICES
SQM – 3.2.1.7 Amendment in GST Registration- (B) OTHER
AMENDMENTS IN REGISTRATION
SQM – 3.2.1.8 Cancellation of GST Registration
SQM – 3.2.1.9 Advance Intimation before undertaking the Audit
SQM – 3.2.1.10 Conclusion of GST Audit, if being conducted at the
premises of the auditee
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 SQM – 3.2.1.11 Intimation of findings of Audit
 SQM – 3.2.1.12 Release of seized documents and things
 SQM – 3.2.1.13 Complete Examination & Clearance of Export
Consignment
 SQM – 3.2.1.14 Permission for self-sealing for export consignment
 SQM – 3.2.1.15 Issue of Order-in-Original/Order-in-Appeal
 SQM – 3.2.1.16 Finalization of provisional assessment
 SQM – 3.2.17 Return of Bond and BG in Export Promotion Schemes
 SQM – 3.2.2 Documented procedure for exigencies in service delivery
 SQM – 3.2.3 Documented Procedure for Complaint Handling
 SQM – 3.2.4 Documented procedure for control of documents
 SQM – 3.2.5 Documented procedure for control of records
 SQM – 3.3 RESOURCE MANAGEMENT
 SQM – 3.4 MANAGEMENT REVIEW
 SQM – 4.0 Explanation of service deliverables & functions
 SQM – 4.1 Organizational responsibilties with jurisdiction
 SQM – 4.2 Record keeping format
 SQM – 4.3 Internal audit check-list
 SQM – 4.4 SQM Reference to IS 15700
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Customs refund sec 27 read with 27A 3 months
GST refunds Sec 54 (7) of CGST Act 60 days

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For Refunds of Customs Duty

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Sec 75 of Customs Act

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• Exports – less than 24 hours for Sea / ICD / ICP and
less than 12 hours for Air.

SQM – 3.2.1.5 B -Cargo Release Time: Clearance of
Import Goods
Process owner: ADC/JC or other person
Norm: Clear import goods within 24 hours for Land
Customs Stations, 48 hours for Air Cargo & Inland
Container Depots and 72 hours for Sea Cargo, of
filing of import declaration where the declaration
relating to the consignment is complete and correct.
Resource required: 1 DC/AC, 1
Superintendent/Appraiser, 1 Inspector
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• Imports – less than 48 hours for Sea / ICD / ICP and
less than 24 hours for Air.

 SQM – 3.2.1.5 B -Cargo Release Time: Clearance of Import Goods
 With ICES, all imports are online. However, for the
purpose of monitoring, a record in prescribed format shall
be maintained by the process owner.
 If it is possible to capture the record data from ICES
reports, such a record can be maintained online and
printed at time of audit check or monitoring by the process
owner.
 To meet service norm, import process is divided into 3
segments,
 segment –I - upto the Duty assessment,
 segment –II -for Duty payment and
 segment – III- for Examination & Out of Charge Order.
 Since the time taken for duty payment is the responsibility
of the CHA/Importer, this second segment period is
excluded from service norms.
 Consequently, the norm of 8 Hours is kept for the third
segment, while balance time is kept for first segment.
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 SQM – 3.2.1.6 GST Registration
 PROCESS OWNER: Superintendent
 NORM: 3 / 7 working days from submission
of application
 RESOURCE REQUIRED: GST common
portal, CBIC-GST application, 1
Superintendent
 On filing a correct and complete application
online, the certificate of registration is made
available on the GSTN common portal and
GSTIN is assigned to the applicant.
 For taxpayers other than UIN/OIDAR
 Sec 22 of CGST Act with rule 8 to 11 of CGST
rules
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SQM – 3.2.1.6 GST Registration
PROCESS OWNER: Superintendent
SQM – 3.2.1.6 - A. FOR UNIQUE IDENTITY
NUMBER (UIN) REGISTRATION
The GST laws state that any specialized agency of
the UN Organisation or any Multilateral Financial
Institution and Organisation notified under the UN
(Privileges and Immunities) Act, 1947.
Sec 22 of CGST Act with rule 17of CGST rules
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REGISTRATION FOR ONLINE INFORMATION
AND DATABASE ACCESS OR RETRIEVAL
SERVICES [OIADR]
Any person supplying OIDAR services from a place
outside India to a non-taxable online recipient need
to be registered under GST. Notification No. 2/2017-
Integrated tax specifies Principal Commissioner of
Central Tax Bengaluru West, Bengaluru and officers
subordinate to him to grant registration and has all-
India jurisdiction.
Sec 22 of CGST Act with rule 14of CGST rules
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 SQM – 3.2.1.7 Amendment in GST Registration
 Process Owner: Superintendent
 Norm: 15 working days
 Resource required: GST Common Portal, CBIC
GST Application and 1 superintendent,
 (A) Amendments like change in legal name, change
of address of principle/additional place of business,
addition, deletion or retirements of partners or
directors etc., not warranting cancellation.
 Amendments to particulars furnished in application
for registration can be made either prior to grant of
registration or as and when the amendment is
required. The registered person has to submit the
application within 15 days of occurrence of such
change.
 Sec 22 of CGST Act with rule 19 of CGST rules
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SQM – 3.2.1.8
Cancellation of GST
Registration
*This process is not applicable for entities
having UIN, TCS and TDS registrations.

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•GST Audit – Sec65 of CGST Act
•Customs Audit – Sec 99A of CA,62

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“Commencement of audit” shall mean the date on which the records
are made available or the actual institution of audit at the place of
business, whichever is later.

 SQM – 3.2.1.10 Conclusion of GST Audit, if
being conducted at the premises of the auditee
 PROCESS OWNER: Superintendent
 NORM: 3 months for GST and 1 months for
Customs, from the date of commencement of
audit
 RESOURCE REQUIRED: 1 Supdt, 1 Inspector
 The audit is to be completed within a period of 3
months from date of commencement of audit for GST
and within a period of 1 month for Customs. In GST,
Commissioner may extend the duration of audit by a
period not exceeding 6 months when he is satisfied
that audit in respect of such registered person cannot
be completed within the initial period of 3 months.
 Following the conclusion of audit, the findings of the
audit are to be intimated to the Auditee within 30 days
from the conclusion of audit.
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11 Intimation of
findings of
audit
30 days after
conclusion of
audit

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Stuffing & sealing of reefer containers - Revised instruction -
Cir No. 13/2018-Cus dated 30/5/2018
Opening of e-sealed reefer containers at Ports/ ICDs for
examination in case of perishable items exported, the
maintenance of temperature is of utmost importance.
13 Complete examination and
clearance of export consignment at
factory/warehouse premises
24 hours from receipt of application by
proper officer

SELF SEALING PROCEDURE
Manufacturer exporter -entitled for self sealing w.e.f.,
1.10.2017.
Export manufacturing -GST regitered units -shall inform
details of premises from where container stuffing is carried out
to local Juris Customs Officer at least 15 days before first
planned movement. Officer shall visit the premises & inspect
the viability of stuffing of container in the premises – to sends
report to Juris DC/AC within 48 hours.- DC/AC shall forward
the proposal to Principal Commr/Commr – who would grant
permission for self sealing at approved premises.
Permission once given shall be valid for export at all
customs stations.
procedure prescribed vide Cir No. 26/2017-Cus dated
1.7.2017 & Cir No. 36/2017-Cus. dated 28.8.2017
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14 Permission for self-
sealing for export
consignment
10 days from receipt
of application by
proper officer

 SQM – 3.2.1.15 -Issue of OIO /OIA
 Process Owner: Adjudicating / Appeallate Authority
 Norm: Order-in-Original/Order-in-Appeal to be
issued within 30 days of the conclusion of the final
personal hearing by the Proper Officer & where all
the requisite information is available.
 Resource Required: PC/ C/ADC/DC/AC/Supdt
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16 Finalization of
provisional
assessment
30 days from the date of conclusion
of inquiry or submission of requisite
documents

SQM – 3.2.1.16 -Finalization of provisional
assessment
Process owner: DC/AC
 Provisional assessment – Sec18 of CA,62
 Provisional assessment – Sec 60 CGST Act
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SQM – 3.2.17 Return of Bond and BG in Export
Promotion Schemes
Process owner: DC/AC or other person
Norm: Return of BG and Bond in case of EP
schemes within 10 days from receipt of complete
application including EODC when not selected by
Customs for verification and within 30 days in other
cases not under investigation.
Resource Required: 1 DC/AC, 1 Superintendent, 1
Inspector
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Soar Like an Eagle
During storms, Instead of hiding, the eagle will fly to some high
point & wait for the winds to come. When the storm hits, it sets
its wings so that the wind can pick it up and lift it above the
storm. While the storm rages below, the eagle soars above it.
The eagle does not escape or hide from the storm; instead,
it uses the storm to lift it higher. Don’t be afraid of the storms
or the challenges in your life. Use it to lift you higher in your life
- soar like the eagle that rides the storm’s winds.

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•SQM – 3.2.2 -Documented procedure for
exigencies in service delivery
•Process owner: Nodal Officer at the unit level
•Step 1: Any factor affecting normal service delivery
shall be captured by the process owner & shall be put
up to the Nodal Officer at the unit level highlighting
constraints.
•Step 2: The Nodal Officer shall consider
requirements at the earliest, analyze and take
decisions. Any legal requirements shall be considered
during the analysis.
•Step 3: If the Nodal Officer decides that such an
exigent condition exists, a time frame shall be set for
which service deliverable targets won’t be met.

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SQM – 3.2.2 -Documented procedure for
exigencies in service delivery
Process owner: Nodal Officer at the unit level
•Nodal Officer shall also set action steps to overcome
the exigent conditions within the time frame. A copy of
each such decision shall be sent to the Director
General of Taxpayer Services at the apex level.
•Step 4: If the Nodal Officer decides that no exigent
condition exists, the decision shall be conveyed to the
process owner.
•Step 5: DG of Taxpayer Services may give
instructions to Nodal Officer to reconsider the case or
action steps. In such a condition, step 3 onwards
shall be followed again.

HTTP://PGPORTAL.GOV.IN/

 3. To ensure that citizens / stakeholders /
taxpayers get services as per the prescribed
norms, CBIC has adopted CPGRAMS (Central
Pubic Grievance Redress and Monitoring
System), for handling citizen’s complaints /
grievances.
 Any citizen can login to www.pgportal.gov.in
and raise grievances if prescribed service
norms (service deliverables and timeline) are
not met or there is any complaint relating to
discharge of CBIC’s regulatory and service
functions. Commissioner, Madurai, CGST, is the
Public Grievance Officer.
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Central Public Grievance Redress and Monitoring System

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Public grievances shall be redressed through CPGRAMS.
For this, Commissioner (Coordination), CBIC is the nodal officer
at the Board level.
Jurisdictional Pr. CC/ CC or Pr. DG/DG is the Nodal Officer at
the field level.
Commissioner (Coordination) can create multiple subordinate
offices/ field offices and then forward the complaint pertaining
to that office for its response.

 2. To use the system, each field formation shall need
a user ID and password.
 The ID and password shall be created through
Commissioner (Coordination).
 Once a user ID and password is available, the
system is accessible through a PC with an internet
connection (preferably broadband).
 3.To enter the system to see grievances at individual
level, log into the site http://cpgrams.nic.in/cpgrams/
 The site should be logged in daily.
 System sends automated acknowledgement.
 The grievance could be handled by decisioning
authority in normal office channel.
 The final reply shall be uploaded on CPGRAMS
system.
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 Once disposed at subordinate level the report shall
be checked for quality and completeness of response
at higher office.
 The higher office can choose to send a query on the
reply to the subordinate office.
 The report is considered finally disposed only when
the response is accepted by the higher authority and
communicated to the complainant
 SQM – 3.2.3 -Documented procedure for
complaint handling
 Grievances received by post or fax or hand need to
be loaded in the system using “operational desk”
button to ensure centralized monitoring.
 The acknowledgement for such grievances and reply
may be sent to the citizen in postal form or by hand.
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Once uploaded in CPGRAMS, the ack number with
details for access sent to the citizen.
Grievances shall be systematically analyzed for severity
and for identification of complaint prone areas.
Policy initiatives shall be introduced to improve
effectiveness of grievance redress.
Public Grievance Officer shall regularly examine Editors’
/grievance column of the local newspapers for picking
up cases as appropriate.
 Further working of complaints handling mechanism shall
be monitored and measured through random checks.
The procedure to be followed by customer/citizen for
grievance is covered in SQM-2.4.
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SQM – 3.2.4 Documented procedure for control of
documents (I) Distribution List:

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A cup and coffee
Group of highly established
alumni– visited old professor –
soon Conversation turned into
stressful work and life.
Professor - with a large pot of
coffee & an assortment of cups,
-porcelain, plastic, glass, crystal,
some plain-looking, some
expensive & some exquisite.
- told them to help themselves
with the coffee.
“What all of you wanted was
coffee, not the cup, but all of you
consciously went for good-looking
expensive cups and then began
eyeing on each other’s cups.”

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A cup and coffee
“Let’s consider that life is the coffee, and the jobs,
houses, cars, things, money and position are the cups.
However, the type of cup we have does not define or
change the quality of our lives.”
Sometimes, we fail to enjoy coffee by concentrating
only on the cup we have. Being happy doesn’t mean
everything’s around us is perfect.
It means you’ve decided to see beyond imperfections
& find peace.
And the peace lies within you, not in your career,
jobs, or the houses you have.

SQM – 3.3 RESOURCE MANAGEMENT
(A) CBIC has determined & provided resources
required for effective implementation of SQM
System, Citizens’ Charter & Complaint Handling -
includes human resources, infrastructure and
work environment.
(B) Resource required to meet service delivery
should be included in annual plans & budgets.
 top management shall provide material, financial &
personnel resources,
it is the process owner who shall ensure that
resource is available to meet requirements
enumerated in the process (operational procedures).
(C) Placement and Training of personnel: NACIN
(D) Infrastructure and Work Environment
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OTHER IMPORTANT CONCEPTUAL DETAILS
 SQM – 3.4 MANAGEMENT REVIEW REPORT
 The management review report of each unit shall
include as annexure how the unit is performing
against standards set by the Board. The annexure
format is given below.
 SQM – 4.0 Explanation of service deliverables &
functions
 SQM – 4.1 Organizational responsibilties with
jurisdiction
 SQM – 4.2 record keeping format
 SQM – 4.3 internal audit check-list
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SQM – 4.3 INTERNAL AUDIT CHECK-LIST

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SQM – 4.3 INTERNAL AUDIT CHECK-LIS

Building On Experience For Sustained Quality Delivery:
Continuously Improve To Meet Changing Citizen Needs
Review
services
offered
Upgrade skills
through training
Upgrade technology for improved
service delivery

mgkodandaram@gmail.com
ज्ञानं भारः क्रियां क्रिना
Without action knowledge is a burden -
knowledge, not put into practice, is sheer waste-
Hitopadesha (Narayana Panditah)

LET US MEET AGAIN
mgkodandaram@gmail.com
M.G.KODANDARAM, IRS
Assistant director [retd]
NACIN, Bangaluru

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