Central Excise and Service Tax Commissionerate, Chandigarh-I came into existence during the year,1997. After the introduction of GST w.e.f. 1st July 2017, the Commissionerate was renamed as Central Goods and Service Tax Commissionerate, Chandigarh having jurisdiction over the Union Territory of Chandigarh. The Commissionerate comprises of three CGST Divisions namely Central Goods and Service Tax Division –I, Central Goods and Service Tax Division – I and Central Goods and Service Tax Division – III.
The Commissionerate is entrusted with the task of collection of duties/taxes in the notified territorial jurisdiction of Commissionerate besides other related administrative functions. The primary function of a Central Goods and Service Tax Commissionerate is to implement the Central Excise Act, 1944, Service Tax Act, 1994, the GST Act, 2017 and the Rules framed there under and other allied acts passed by the Parliament of India under which duty of Central Excise or other such duties which are levied and collected. For discharging the aforementioned functions, the Commissionerate is divided into three Divisions which are further sub divided into five ranges each.
Our Vision is to provide an efficient and transparent mechanism for collection of indirect taxes with a view to encourage voluntary compliance.
Our Mission is to achieve excellence in the formulation and implementation of Goods and Services Tax(GST) laws and procedures aimed at:
- Realizing the revenues in a fair, equitable, transparent and efficient manner
- Administering the Government's economic, taxation and trade policies in a pragmatic manner
- Facilitating trade and industry by streamlining and simplifying GST processes and helping Indian business to enhance
- Creating a climate for voluntary compliance by providing information and guidance
- Combating revenue evasion, commercial frauds and social menace
- Supplementing the efforts to ensure national security.
The strategy for achieving our mission shall comprise the following:
- Benchmarking of operations and adopting best practices
- Enhancing the use of information technology
- Streamlining GST procedures by employing modern techniques like risk management, non- intrusive inspections and accredited
- Evolving cooperative initiatives with other government and private agencies and building partnerships with trade, industry
and other stakeholders
- Measuring conformance to service delivery standards
- Developing professionalism through capacity building.
Our Key Functions and Services
- Levy and collection of GST,Central Excise and Service Tax
- Registration and monitoring of units under the ambit of GST
- Receipt and scrutiny of declarations and returns filed with the department
- Prevention of smuggling and combating evasion of duties and tax
- Resolution of disputes through administrative and legal measures
- Sanction of refund, rebate and drawback
- Realization of arrears of revenue
- Dissemination of information on law and procedures through electronic and print media
- Enabling filing of declarations, returns and claims through online services
- Providing information on the status of processing of declarations, returns and claims
- Assisting the right holders in protecting their intellectual property rights
- Responding to public enquiries relating to GST Tax matters
We expect citizens to:
- Uphold and respect the laws of the land
- Voluntarily discharge all tax liabilities
- Fulfil their duties and legal obligations in time
- Be honest in furnishing information
- Be co-operative and forthright in inquiries and verifications
- Avoid unnecessary litigation.
- Realization of arrears of revenue
This will enable us to provide our services in an effective and efficient manner
We shall follow the following time norms in our services:
- Acknowledge all written communications including declarations, intimations, applications and returns immediately and in no
case later than 7 working days of their receipt
- Convey decision on matters relating to declarations or assessments within 15 working days of their receipt
- Dispose of a refund claim within 2 months of receipt of a complete claim
- Complete registration formalities within 3 Working days of receiving a complete application
- Give minimum 15 days advance intimation before undertaking the scrutiny of assessees records
- Release of seized documents, which have not been relied on for the issue of the show cause notice, within 30 days from the
date of issue of the said notice, unless otherwise provided under the law.
- Time norms for other activities, as may be prescribed, shall also be observed.
We shall endeavour to achieve minimum compliance level of 80% of the aforesaid time norms. Compliance levels shall be gradually enhanced through close monitoring, standardization of processes, use of IT enabled services etc.
We shall strive to:
- Be at the service of the country and its citizens
- Work to uphold the economic security and sovereignty of the country
- Make our procedures and transactions as transparent as possible
- Encourage and assist voluntary tax compliance
Carry out our tasks with:
- integrity and judiciousness
- impartiality and fairness
- courtesy and understanding
- objectivity and transparency
- uprightness and conscientiousness
- promptness and efficiency
We Further Commit That
- All officers will carry Identity Cards and all uniformed officers will wear name badges while on official duty
- Personal and business information disclosed to us will be kept confidential subject to the provisions of the Right to
Information Act, 2005.
- Assessees will be visited only by authorized officers.
- Due respect will be given to the tax compliance record of the assessees.
- Before searching any premises or persons, the reasons thereof shall be explained. Officers undertaking any search
operations shall offer themselves for personal search beforehand.
- The investigating officer will explain the legal provisions and your rights and obligations.
- Full information about appeal procedure shall be provided along with details of the authorities with whom appeals can be
- Stakeholders will be consulted continually while reviewing our policies and procedures. Timely publicity of all changes
in the law and procedures shall be provided.
- Efforts will be made to enhance the use of information technology in all work areas and enable the trade to have IT based
- Every possible assistance will be rendered by the Public Relations Officer in the Divisional Office /Commissionerate
Office. The name and telephone number of the Public Relations Officer will be prominentlydisplayed at such offices.
Relevant information and details of procedures, as may be required, will also be provided.
- The service attributes shall be measured through customer perception feedback on the above commitments with the intention
of continuous improvement in service delivery.
Complaints And Grievances
As a responsive and taxpayer-friendly department, we shall have in place the following mechanism:
- We shall promptly acknowledge complaints within 48 hours of receipt and attempt to provide final replies within 30 working
days of their receipt. In case it is not possible to send the final reply within the time specified, an interim reply
shall be furnished to the complainant.
- In case, the complaint is not attended to, within the prescribed time norms or the remedy offered is not satisfactory, an
appeal can be filed with the jurisdictional Commissioner / Chief Commissioner.
- Common complaints and grievances can also be taken up with the Public Grievance Committee, Permanent Trade Facilitation
Committee, Regional Advisory Committee and in the Open House meetings.