The members of Internal Revenue Service (IRS) Association and All India Association of Central Excise Gazetted Executive Officers will wear black badges today to raise their concerns regarding Implementation of Goods and Services Tax (GST). The Revenue officers will wear black badges across the country. IRS Association said that all states chapter head will be in Delhi and will observe Monday as ‘Black Day’. They will meet top officials at North Block and raise their demand to take back decision taken on GST council meet held on January 16. Talking to ANI, All India Association of Central Excise Gazetted Executive Officers said that they would work on their ITO office wearing black badges.
All India Association of Central Excise Gazetted Executive Officers is represented by Group B Officers like Superintendents and have around 50,000 members. The IRS Association have around 3,500 members. The members of both associations are working with Central Board of Excise and Customs (CBEC). The issues raised by the Revenue officers with Union Finance Minister Arun Jaitley are as under: 1-Vertical division in the ratio of 90:10 below 1.5 crore is likely to lead to a situation where only 18 percent of the assessee base is available with the Centre. Such skewed distribution of assessee does not bode well for the Centre-state fiscal balance of power. Particularly when Centre has to compensate states for five years.
The ability of the Central Board of Excise and Customs (CBEC) to administer the base is also severely compromised in the process. 2-The issue of oversight has also not been addressed. It is not clear whether the state government officers would now come under the jurisdiction of CAG, CBI and CVC. Without such oversight, for the first time, a situation would get created where power is given without accountability. 3-IGST by its very nature an intermediate tax which flows to the destination state where the consumption takes place. The originating state will actually be interested to ensuring that the inter-state supplies is reported as intra state in order to get the SGST from that supply. The bias in the administration in IGST in favour of producing State amounts to third party adjudication, which is unknown is the fiscal and taxation laws in India, Centre and consuming State being the other two parties. IGST therefore must get administered by the Centre.
4-Sanction of refund under cross-empowerment is not rational as it amounts to withdrawal of money from each other’s consolidated fund for which there is no mandate in constitution. The processing of refund cannot be delegated to State Government officers without taking approval of the CAG and appropriate accounting authorities. 5-The administrative set-up of tribunal may be so constituted that the dignity of Group A officers and nature of IRS Service is preserved. Commissioner of CBEC proposed to be posted in Tribunal cannot be done unless the States also post officer of equivalent rank in the tribunal.
6-The GST Council, in the present form, has representatives from all the State Governments as well as Central Government through the Hon’ble FM. All have voting rights. However, the post of Secretary to the GST Secretariat, as well as Additional Secretary is IAS officers. CBEC Chairman, the lone domain specialist is merely an invitee. Accordingly, the concerns of CBEC and indirect tax experts are not adequately represented in the GST Council leading to adverse decisions such as the one dt. 16-1-2017. This anomaly needs to be corrected by appointing Secretary and Additional Secretary in the Council from an IRS officer. 7-States have already started demanding functions relating to Customs in garb of IGST verification. Enough of injustice has already been done and it is expected that one more injustice would not be inflicted and Customs functions of CBEC would be appropriately ring-fenced.
8-IRS(C&CE) is a specialist service and deserves appropriate role and prestige in GST era also on which the Service has been working for 10 years, drafting laws, notifications, procedures and training State Gr. B officers. Therefore it may please be ensured that officers from CBEC are given lead role and higher positions in State Governments on deputation basis above the Group B officers of the State Government. 9- IRS (C&CE) is an organized Group A Service of the Govt. of India recruited by the UPSC through Civil Services examination along with other central services like IFS, IRS-IT etc. We are guided by the rules of Govt of India/ DoPT for seniority, promotions and all other service matters. Consequent upon implementation of GST, there are attempts by various State VAT associations to equate themselves and seek parity with IRS (C&CE). This is simply unacceptable. The Govt of India and Hon’ble FM being the cadre authority are requested to protect the sanctity of the Service from such comparison/ equating with Gr. B/ A state VAT officers who are not even at par with state civil services recruits.
10- There is also an urgent need to carry out HR reforms which should include following steps – • Regularisation and promotions. Hon’ble FM should take up the matter with respective authorities for filling large no. of vacancies across all grades urgently, as there is huge discontentment amongst the officers due to no promotion/ deputation avenues. • The post of JS (Admin.) should be encadered for IRS(C&CE). Also, posts of US/ DS/ Dir in Ad.2 Section should also be encadered for IRS (C&CE). Then only, the long pending HR issues of CBEC could be sorted out. • Granting the status of a department of Government of India to CBEC along with financial powers. Implementation of recommendations of the TARC for better indirect tax administration. • Extensive expansion of DGCEI with at least one ZU in each state, 2-3 ZUs in bigger states/ metros, large no. of regional units as well. • Expansion of DRI ZU & RUs across the country. • PMLA enforcement powers should be given to DRI as well. • There is avoidable duplicity and dual control of DGFT functions which should naturally flow to Customs. • DG Anti-Dumping should also be brought back under Customs from DGFT as all tariff/ duties dealt with by Ministry of Finance. All other operational functions of DGFT should be shifted to Customs. • More posts should be encadered for customs relating to SEZ administration especially above AC/ DC level. • Encadrement of at least 40% posts in Gr. A & B levels in Enforcement Directorate (ED) for CBEC, same for CBDT. 20% posts in ED to be open basis • Encadering at least 2/3rd posts in GSTN and GSTC for IRS (C&CE) at levels including the post of Addl. Secretary, GSTC. . Non- observance of transfer policy, lack of transparency and lack of compssion in postings has also led to great dissatisfaction and demoralisation amongst officers. Therefore, it is requested that the grievances of officers with regard to postings kindly be redressed in consultation with Association. . On the line of PGC an Officers Grievance Committee be constituted under Chairman CBEC for quarterly meeting with Association for redressal of grievances of the officers on all the administrative issues in an effective manner without any recourse to CAT or outside pressures. This will help in effective implementation of GST. 11. It is requested that the government may kindly immediately take up these serious concerns of IRS(C&CE) to raise the morale of officers of such large cadre for enhancing the Government revenue and better implementation of GST.