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sevottam certification 21112022.pptx

  1. 1. SEVOTTAM M.G.KODANDARAM, IRS Assistant director [retd] NACIN, Bangaluru NACIN, Bangalore 21/11/2022 21/11/2022 Sevottam BG CITIZEN CHARTER
  3. 3.  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 21/11/2022 Sevottam BG 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
  4. 4. 21/11/2022 Sevottam BG Excellence In public service Delivery
  5. 5.  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. 21/11/2022 Sevottam BG
  6. 6. Sevottam BG 21/11/2022
  8. 8. 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. 21/11/2022 Sevottam BG
  9. 9. 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 21/11/2022 Sevottam BG
  10. 10.  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. 21/11/2022 Sevottam BG
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  13. 13.  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 21/11/2022 Sevottam BG
  14. 14. 21/11/2022 Sevottam BG List of Sevottam certified field formations as on 31.03.2016
  15. 15. THE SECRET TO SUCCESS 21/11/2022 Sevottam BG 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.”
  16. 16.  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
  17. 17. 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. 21/11/2022 Sevottam BG
  18. 18.  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. 21/11/2022 Sevottam BG
  19. 19. Sevottam BG 21/11/2022
  20. 20. QUALITY MANAGEMENT PRINCIPLES The seven principles are  Customer focus  Leadership  Engagement of people  Process approach  Improvement  Evidence-based decision making  Relationship management 21/11/2022 Sevottam BG
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  23. 23.  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. 21/11/2022 Sevottam BG
  24. 24.  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. 21/11/2022 Sevottam BG
  25. 25. 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 21/11/2022 Sevottam BG
  26. 26.  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. 21/11/2022 Sevottam BG
  27. 27. Sevottam BG 21/11/2022
  28. 28.  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. 21/11/2022 Sevottam BG
  29. 29.  Step-wise guide on how to implement this SQM:  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. 21/11/2022 Sevottam BG
  30. 30.  Step-wise guide on how to implement this SQM:  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. 21/11/2022 Sevottam BG
  31. 31. 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 21/11/2022
  32. 32. CERTIFICATION FOR - IS15700  Licence-grantedfor aperiodof3 years  annualplanwillbedrawn for surveillanceaudits  Renewalwillbebasedonreassessment(similartoinitialaudit)after3years HOWCONTINUITYWOULDBEMAINTAINED Internalauditsbytheorganizations PeriodicManagement Reviews SurveillanceauditsbyBISannually Provisionforsuspension/cancellationof licence FullReassessmentafterevery3years Sevottam BG 21/11/2022
  33. 33. Sevottam BG 21/11/2022
  34. 34. 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. Sevottam BG 21/11/2022
  35. 35. SURVEILLANCE  One surveillance audit every year  Special attention for multi-site licensees  3rd surveillance can be merged in the renewal audit Sevottam BG 21/11/2022
  36. 36. Sevottam BG 21/11/2022
  37. 37. Sevottam BG 21/11/2022
  38. 38. Sevottam BG 21/11/2022
  39. 39. Sevottam BG 21/11/2022
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  42. 42. 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 21/11/2022 Sevottam BG
  43. 43. 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 21/11/2022 Sevottam BG
  44. 44. 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 21/11/2022 Sevottam BG
  45. 45. 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 21/11/2022 Sevottam BG
  46. 46. Sevottam BG 21/11/2022
  47. 47. 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. 21/11/2022 Sevottam BG
  48. 48. 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 21/11/2022 Sevottam BG
  49. 49. 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. 21/11/2022 Sevottam BG
  50. 50. 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. 21/11/2022 Sevottam BG
  51. 51. 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  To effectively combat corruption as part of the comprehensive national mission for promotion of integrity 21/11/2022 Sevottam BG
  52. 52. 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 21/11/2022 Sevottam BG
  53. 53. 21/11/2022 Sevottam BG GRIEVANCE HANDLING OBJECTIVES i) Improve effectiveness of grievance redress through policy initiatives ii) To meet grievance resolution time of 30 working days.
  54. 54.  Note:  Information required to be published under Section 4.1.b of RTI Act, 2005 are available on the website  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. 21/11/2022 Sevottam BG
  55. 55. SQM – Acknowledge all written communications SQM – Convey decision on matters including that on Declaration or Assessments SQM – 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 – Sanction Drawback SQM – Fixation of Brand Rate of Duty Drawback SQM – A Cargo Release Time: Clearance of Export Goods SQM – B Cargo Release Time: Clearance of Import Goods SQM – GST Registration SQM – GST Registration- A. FOR UNIQUE IDENTITY NUMBER (UIN) REGISTRATION - B. REGISTRATION FOR OIADR SERVICES SQM – Amendment in GST Registration- (B) OTHER AMENDMENTS IN REGISTRATION SQM – Cancellation of GST Registration SQM – Advance Intimation before undertaking the Audit SQM – Conclusion of GST Audit, if being conducted at the premises of the auditee 21/11/2022 Sevottam BG
  56. 56.  SQM – Intimation of findings of Audit  SQM – Release of seized documents and things  SQM – Complete Examination & Clearance of Export Consignment  SQM – Permission for self-sealing for export consignment  SQM – Issue of Order-in-Original/Order-in-Appeal  SQM – 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 21/11/2022 Sevottam BG
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  62. 62. 21/11/2022 Sevottam BG Customs refund sec 27 read with 27A 3 months GST refunds Sec 54 (7) of CGST Act 60 days
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  65. 65. 21/11/2022 Sevottam BG For Refunds of Customs Duty
  66. 66. 21/11/2022 Sevottam BG Sec 75 of Customs Act
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  69. 69. 21/11/2022 Sevottam BG • Exports – less than 24 hours for Sea / ICD / ICP and less than 12 hours for Air.
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  72. 72. SQM – 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 21/11/2022 Sevottam BG • Imports – less than 48 hours for Sea / ICD / ICP and less than 24 hours for Air.
  73. 73.  SQM – 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. 21/11/2022 Sevottam BG
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  75. 75.  SQM – 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 21/11/2022 Sevottam BG
  76. 76. SQM – GST Registration PROCESS OWNER: Superintendent SQM – - 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 21/11/2022 Sevottam BG
  77. 77. 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 21/11/2022 Sevottam BG
  78. 78.  SQM – 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 21/11/2022 Sevottam BG
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  81. 81. 21/11/2022 Sevottam BG SQM – Cancellation of GST Registration *This process is not applicable for entities having UIN, TCS and TDS registrations.
  82. 82. 21/11/2022 Sevottam BG
  83. 83. 21/11/2022 Sevottam BG •GST Audit – Sec65 of CGST Act •Customs Audit – Sec 99A of CA,62
  84. 84. 21/11/2022 Sevottam BG “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.
  85. 85.  SQM – 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. 21/11/2022 Sevottam BG
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  87. 87. 21/11/2022 Sevottam BG 11 Intimation of findings of audit 30 days after conclusion of audit
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  91. 91. 21/11/2022 Sevottam BG 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
  92. 92. 21/11/2022 Sevottam BG
  93. 93. 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 21/11/2022 Sevottam BG
  94. 94. 21/11/2022 Sevottam BG 14 Permission for self- sealing for export consignment 10 days from receipt of application by proper officer
  95. 95. 21/11/2022 Sevottam BG
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  97. 97.  SQM – -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 21/11/2022 Sevottam BG
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  99. 99. 21/11/2022 Sevottam BG 16 Finalization of provisional assessment 30 days from the date of conclusion of inquiry or submission of requisite documents
  100. 100. SQM – -Finalization of provisional assessment Process owner: DC/AC  Provisional assessment – Sec18 of CA,62  Provisional assessment – Sec 60 CGST Act 21/11/2022 Sevottam BG
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  102. 102. 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 21/11/2022 Sevottam BG
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  104. 104. 21/11/2022 Sevottam BG 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.
  105. 105. 21/11/2022 Sevottam BG •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.
  106. 106. 21/11/2022 Sevottam BG 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.
  107. 107. HTTP://PGPORTAL.GOV.IN/ Sevottam BG 21/11/2022
  108. 108.  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 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. 21/11/2022 Sevottam BG
  109. 109. Central Public Grievance Redress and Monitoring System Sevottam BG 21/11/2022
  110. 110. 21/11/2022 Sevottam BG 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.
  111. 111.  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  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. 21/11/2022 Sevottam BG
  112. 112.  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. 21/11/2022 Sevottam BG
  113. 113. 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. 21/11/2022 Sevottam BG
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  117. 117. 21/11/2022 Sevottam BG SQM – 3.2.4 Documented procedure for control of documents (I) Distribution List:
  118. 118. 21/11/2022 Sevottam BG 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.”
  119. 119. 21/11/2022 Sevottam BG 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.
  120. 120. 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 21/11/2022 Sevottam BG
  121. 121. 21/11/2022 Sevottam BG
  122. 122. 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 21/11/2022 Sevottam BG
  123. 123. 21/11/2022 Sevottam BG SQM – 4.3 INTERNAL AUDIT CHECK-LIST
  124. 124. 21/11/2022 Sevottam BG SQM – 4.3 INTERNAL AUDIT CHECK-LIST
  125. 125. 21/11/2022 Sevottam BG SQM – 4.3 INTERNAL AUDIT CHECK-LIS
  126. 126. 21/11/2022 Sevottam BG SQM – 4.3 INTERNAL AUDIT CHECK-LIS
  127. 127. 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 Sevottam BG 21/11/2022
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  129. 129. Sevottam BG 21/11/2022 ज्ञानं भारः क्रियां क्रिना Without action knowledge is a burden - knowledge, not put into practice, is sheer waste- Hitopadesha (Narayana Panditah)
  130. 130. LET US MEET AGAIN M.G.KODANDARAM, IRS Assistant director [retd] NACIN, Bangaluru Sevottam BG 21/11/2022