Template for Inspection of

Customs /Central Goods and Service Tax

Commissionerate
INDEX
Index Subject Pertains to Branch Page
No. No.
PART-A General Admn 32
A-1 Administration Admn/CCA/Vigilance 32
A-1.1 Establishment & Personnel Admn/CCA/Vigilance 32
A-1.2 Expenditure Admn/Paycell 34
A-1.3 Infrastructure Admn/HQ 34
A-1.4 Rajbhasa Implementation Rajbhasa Cell 36
A-1.5 Sevottam/Centralized Public Sevottam Cell 39
Grievance Redress and Monitoring
System (CPGRAMS)
A-1.6 Right to Information RTI Section 41
A-1.7 e-Office e-Office Branch 41
A-2 Technical Stats Branch 42
A-2.1 Revenue Realization Stats Branch 42
A-2.2 Arrears of Revenue Stats Branch 43
A-2.3 Anti-Evasion/ Anti-Smuggling Anti-Evasion 45
A-2.4 Audit Audit 47
A-2.5 Adjudication Adjudication 48
A-2.6 Call Book Adjudication 49
A-2.7 Review Review 50
A-2.8 Legal Court Cases Legal 51
A-2.9 Prosecution Anti-Evasion/Legal 51
A-2.10 Provisional Assessment (Refer Sec Divisions 51
60 of CGST Act r/w Rule 98 of
CGST Rules)
A-2.11 Refund/ rebate/ remission Divisions/Audit 52
A-2.12 Disposal Anti-Evasion/HQ
Part-C C-1 GST Registration Divisions 60
C-2 GST Returns Filing Divisions 60
C-3 GST Return Scrutiny Divisions 61
C-4 TRAN-I/II Verification Divisions 61
C-5 Details of DGARM reports Divisions/DAC 62
C-6 Details of road checks conducted Divisions/ Anti- 62
to check E-way Bills Evasion
C-7 Document Identification Number Division/ Anti- 62
(DIN) Evasion/DAC

General

 Date of last inspection and the Name & Designation of Inspecting authority:

 Date of last inspection:

 Date of last Inspection by DGPM.
Date of receipt of the inspection report
Date of sending the compliance report
Date of receipt of the closure report

 Names of the Officers who held charge during the last 3 years with specific dates
S. No. Name of the Officer Duration with dates

 Names and Charges of other Group “A” Officers.

S. No. Name of the Officer Designation Charge held

 Jurisdiction of the Commissionerate

A-1. Administration

A-1.1 Establishment &

Personnel A1.1.1 Staffing
Position:
[Link]. Designation (Grade wise) Sanctioned Working Vacancy/Surplus

A-1.1.2 Steps taken to fill vacancy by cadre controlling authority:

a) Via direct recruitment

b) Via promotion

A-1.1.3 Roster position to ensure reservation

Cadre Initial recruitment Promotion
(X – point Roaster) (X – point Roaster)

A-1.1.4 No. of DPCs held during last two years (Date-wise, cadre-wise, no. of
officers /staff names be given)

A-1.1.5 Is liaison officer from SC/ ST category appointed to represent SC/ ST

candidates at DPC? If yes, name of the officer.
A-1.1.6 How many unfilled reserved vacancies were carried forward in
last three years? A-1.1.7 If DPC is not held, reasons thereof:
A-1.1.8 Is cadre-wise seniority list maintained by cadre control authority: If yes,
last date of seniority list finalization (cadre wise)?

A-1.1.9 Is register maintained for any representation on cadre-wise seniority

by an officer?
Yes/No

A-1.1.10 List of officers whose APAR is pending.

S. No. Name of Officer Smt/Shri Designation Year for which APAR
pending

A-1.1.11 Whether staff/ officers’ grievances are redressed by holding regular

J.C.M meeting: If
yes dates of meetings in last one year?

A-1.1.12 List of unresolved issues pending after J.C.M in last one year.

A-1.1.13 No. of officers/ staff working in the same post for more than 10 years
(Furnish details with name, post and date of joining the post)

A-1.1.14 List of officials who have completed 18/25 years of service but their
services are not verified for issuance of Service Verification
Certificate and recording of entry in the Service Book (under
Rule32(1) (2) of CCS Pension Rules).
S. Name & Designation of Date of Date of Whether Service Book
No. the Appointment Birth verified by
Officer PAO (mention date)
1.
2.
3.

A-1.1.15 No. of pending disciplinary cases(vigilance and non-vigilance) and

period of pendency:

 Total No. of cases

 Number of vigilance and non-vigilance cases pending in the Commissionerate along

with date and nature of offence.

a) Whether I.O./P.O has been Appointed ?

b) Whether charge-sheet has been issued?

c) Whether [Link]/ [Link] have submitted their reports within stipulated time period? If not,
reasons thereof. If cases are pending with [Link]/ I.O details should be provided.
A-1.1.16 Last two dates on which co-ordination committee meeting held with
the CBI.

A-1.1.17 Details of all training courses held in last one year to enhance the
skills of the officers (Cadre, type of training, no of officers)

A-1.2 Expenditure

A-1.2.1 Performance on expenditure audit of the Commissionerate for last 1

year(Excluding Pay)
Sub head Sanction Exp. 1st Quar- Exp. 2nd Exp. 3rd Exp. 4th Total
Grant ter Quar- Quar- Quar-
ter ter ter
1 2 3 4 5 6 7
A-1.2.2 Last date of surprise check of Cash Book for tallying cash and the
Designation of officer.

A-1.2.3 List of officers given loans and advances by Department.

Name of officers Loan amount Terms & Conditions fulfilled. Yes / No.
1 2 3

A-1.2.4 Whether financial powers have been delegated under delegation of

Financial Power Rules 2012? Please provide the copy of last order.

A-1.2.5 Expenditure on account of purchase made during last 3 years (Value in

Rs.):
Financial Year Purchase made through Purchase made through Remarks
GEM other
means

A-1.3 Infrastructure

A-1.3.1 Office Accommodation

A-1.3.2 Commissionerate / Division / Range offices are located in govt

owned or hired premises?
Sr. Name of Requirement in In Owned Shortfa Steps Total
No. Commissionera Sq. Mtrs. as per Posses- / Hired ll in Sq. taken payment
te, Division & Sanc- tioned sion in Mtrs. to made for
Range strength (Date Sq. Mtrs. meet rent,
when it was shortfa during the
assessed) ll last two
years.
1 2 3 4 5 6 7 8

A-1.3.3 If land is available with the Commissionerate, whether any

construction work for office premises has taken place? If not, furnish
reasons for not constructing the same.
A-1.3.4 Residential Accommodation and Departmental Guest House
Sr. Place Type of Requirement of Availabil- Short- Steps taken
No. (Commissionerate Accommodatio Accommodatio ity age to
Division & Range) n n meet shortfall
1 2 3 4 5 6 7

A-1.3.4(a) Is the Departmental Guest House functional under the

commissionerate as per DGHRD instructions issued from time to time?

A-1.3.4(b) Are the revised Rules for allotment of Departmental Guest House
implemented w.e.f. 18.11.2019 being followed [instructions issued
vide F. No. 712/171/HRD/WF/18/9630 dated 27.11.2019 from
ADG(I&W), DGHRD]?

A-1.3.5 Government Vehicle Position

Sr. Make of vehicle Model / Mileage Expenses Deploymen Any other
No (including Year covered incurred t information
Staff bus/motor cycle)
1 2 3 4 5 6 7
 Is norm of KM / Litre for official vehicles maintained ? (Y/N)

 No. of Govt vehicles condemned and disposed:

 No. of Govt. vehicles off-road but not condemned/disposed:

 Hired Vehicles Position

Sr. Type of Sanction Mileage Expenses Deployment Any other
No vehicle & order of covered (as (per month) informatio
age vehicle as per per n
Ministry letter contract
1 2 3 4 5 6 7

A-1.3.6 Is dead stock register maintained?

A-1.3.7 Whether dead stock register was verified by a gazetted officer? If yes
furnish the date of verification.

A-1.3.8 Check HRA/License fee deduction from salary of employee whose spouse
is a govt. employee.

A-1.3.9 Whether following registers/ files are being maintained:

a) Cash book and register for undisbursed pay and allowances

b) Bills register and record of recoveries of advance

c) Contingent register

d) Register of Budget (Expenditure Control Register)

e) Despatch register
f) Register of consumable goods

g) Disbursement of Pay & Allowance (PBR)

h) Register of Budget allotment and progressive expenditure

i) Pension cases

j) LTC Advance/Adjustment Register

k) TA/TTA Advance/Adjustment Register

l) Leave encashment Register

m) Medical Advance/claim Register

n) Purchases through Gem portal

o) Budget vs Expenditure report

p) किGeM rate contract for Hired vehicle

q) AMC for Computers/ printers/ ups / air conditioners etc.

r) Manpower supply contract for housekeeping/ data entry operators / multi tasking staff.
s) Public Financial Management System (PFMS) report
t) Use of BHAVISHYA portal for disbursement of superannuation funds
u) Stationery Register
v) Children education allowance register
w) Newspaper, telephone bills register
A-1.3.10 Whether biometric attendance system is in place and all officers/staff
are mapped. If not, reason thereof should be taken on record.

A-1.4 Rajbhasa Implementation

Date of Official Language Inspection Date From To

Position as on 31st March, 30th June, 30th September or 31st December (as applicable)
1. Knowledge of official language Hindi to officers/employees
Officers Employees (Total)
1 2 3
(a) Total No. of Officers/Employees
(b) No. of Officers/ Employees Having Proficie Having Proficie
having knowledge of Hindi working nt in working nt in
from (a) above. knowledg hindi knowledg hindi
e e
of hindi of hindi
 (c) How many are undergoing training
in Hindi.

(d) Yet to be sent for training in Hindi.

2. No. of employees who are required to do typing / stenography works or those who
are doing the work.

knowledge of Hindi Stenography/Typing

Total No. No. of Out of trained, how Remaining
officials many do their work for training
trained in Hindi in Hindi

1 2 3 4
2(ii) (a) Steno
(b) Typist/Clerk
(c) T.A./[Link].

3. Documents mentioned in Sec.3 (3) of Official Language Act, 1963.

(No. of documents issued during the last 3 months i.e. quarter ending 31st March, 30th June,
30th September or 31st December)
Total No of Documents Issued In Hindi & English Only in English Only in Hindi

4. Position of replies to communications received in Hindi under Rule 5 of Official

Language Rule, 1976.

Total No. of letters* / applications / appeals received

in Hindi No. of letters replied in Hindi

No. of letters replied in English

No. of letters which were not required to be replied.

5. Details of total letters sent by the office in the

quarter In Hindi/In English- % of Hindi Letters
to ‘A’
Region to
‘B’ Region
to ‘C’
Region
6. Total no. notings written on files.

Hindi English Total numbers

7. Computer proficiency

Total Number Bilingual Only English Unicode Support

1 2 3 4

8. Hindi Workshops
Workshop organized in the Duration of No. of officers No. of Staff Total
Quarter (No. and date) Training (in trained trained number
Hours)
1 2 3 4

09. Dates on which four OLIC meetings were conducted in the year

10. (a) Total no. of sub-ordinate offices (Divisions)

(b)In how many of the above offices, OLIC have been setup

(c)In how many of these offices, OLIC meetings were conducted in the quarter

11. (a) Total no. of magazines published in Hindi

12. (a) Expenditure incurred on purchase of books during the last financial year

(b)Expenditure incurred on purchase of Hindi books

13. Availability of website (Yes/No) In Hindi In English In bilingual

14. (a) Total no. of officers / employees who received cash award under the Incentive
Scheme for Hindi noting & drafting during the last financial year.

(b) Whether circular has been issued for the above incentive scheme during the
current financial
year.

15. (a) Has your office received the Annual Programme for the current year issued by the
Department of Official language?

(b)Whether the same has been circulated to all Sections / Divisions.

16. (a) Whether Quarterly Progress Report on OL implementation is sent to DGPM, New
Delhi?

(b)Date on which the last Q.P.R. was sent to DGPM, New Delhi.
17. Details in respect of Hindi Posts Sanctioned Strength Vacant with date

(a)Deputy/Assistant Director (OL)

(b)Sr. Translator

(c)Jr. Translator

18. (a) Entries in Service books/ Service records

(i)Total No.

(ii)No. of those which bear their headings and subjects in bilingual form

(iii)No. of those in which entries are made in Hindi

(b) entries in registers -

(i)Total No. of Registers

(ii)No. of those which bear their headings and subjects in bilingual form

(iii)No. of those in which entries are being made in Hindi

19. Details of the following items available in the office –

Total No. In Bilingual In English

1. Rubber Stamps
2. Sign Boards
3. Seals
4. Letter Heads
5. Name Plates
6. Official description on vehicles
7. Badges/ shoulder epaulette
8. Logo

20. (a) Date on which Hindi Day / Week / Fortnight / Month was organized

(b) Important programmes conducted during the above period.

21. (a) Whether TOLIC is functioning in your Town

(b) Whether Administrative Head of your Office attends TOLIC meetings

A-1.5 Sevottam/Centralized Public Grievance Redress and Monitoring System

(CPGRAMS)

A-1.5.1 Name of appointed P.G.O (Public Grievance Officer):

A-1.5.2 List of cases disposed off in CPGRAMS in last one year
Grievance Brough Receipt Total Cases Closin Yet to At With
Source t During Recei disposed g Asses own Subordinat
Forwar period pt during period Balanc s office e
d e
DARPG
Local/Internet
Persident
Secretaria
te
Pension
PMO
Total

A-1.5.3 Whether register for complaints/ grievance received via post/ in

person from the citizens maintained and acknowledgement of receipt
given

A-1.5.4 Evaluation of implementation of Citizens Charter: Sevottam is

implemented in the Commissionerate w.e.f. ........................
Implementation
1) 2) Management
Internal Review (Analyze to
assessme identify gap)
nt
(Data capture)
Defined Service Standard Time norm Cases Desired Actual % Reason
received disposal disposed as s for
since 1st Apr within per standard not
‘09 time meetin
norms g
norms
Acknowledge all Within 7 working
written days
communication
Convey decision on Within 15
matters working
days
Remit drawback Within 7 working
days
Clear export goods Within 24 hours
Clear import goods Within 48 hours
Dispose off a refund Within 3 months
claim
Complete registration Within 2 working
days
Export consignment Within 24 hours
at
factory premises
Advance Minimum 15 days
intimation
before audit
Release non- Within 60
required working
seized documents days
Acknowledge Within 48 hours
grievances
Final decision on Within 30
grievances working
days

Please put NA for service not applicable

A-1.6 Right to Information

A-1.6.1 Name of the CPIO/ ACPIO:

Sr. No. Commissionerate Name of CPIO
1 2 3

A-1.6.2 Whether receipt/ Appeal register maintained?

A-1.6.3 Total number of receipts/ Appeals received in last three years

Number of RTI application received. Number of RTI application
disposed.
Name Opening No of Received No of Decisio Decisio Closin
of the balance applicatio during the cases n where n where g
office as on n month transferr request request balanc
beginnin received (including ed to s/ s/ e
g of the as cases other PAs appeals appeals
month transferr transferred under rejected accepte
ed from to section6( d
other PAs other PAs) 3)
under
section 6(3)

A-1.6.4 No. of days taken to give reply from date of receipt/; (between)

0—10 days------

11—20 days------

20—30 days------

A-1.6.5 Whether any reply submitted after stipulated time (if so reasons
thereof)

A-1.6.6 No. of cases where appeal filed against CPIO/ACPIO’s order and its
present status.

A-1.7 e-Office

A-1.7.1 Date of implementation of e-

Office A-1.7.2 Performance of e
Office

 Whether CRU Section has been created and Office Order issued?

 Date of issue of the Trade Notices intimating launch of e-office:

 Monthwise number of letters received and dispatched through e-Office since the
launch of e Office in the Commissionerate.

 No. of files handled on e-office (Section/Branch wise)

 No. of new files opened in e-office.

 No. of manual files opened during the period.
 No. of old running files scanned and migrated to
e-office. Quarterly Progress
Quarter Letters Received Letters Dispatched No. of Files No. of Files
Receipt Created

A-2 Technical

A-2.1 Revenue Realization

A-2.1.1 Customs / CGST Revenue

(Rs. In Lakhs)
Financial Revenue Gross Refund / Net Increase / decrease
year Target Revenue Drawback Revenue vis-s vis target
Absolute %
2021-22
2022-23
2023-24 (Upto
Oct.)
2022-23
(Upto
Oct.)

A-2.1.2 Central Excise Revenue Trend (Rs. In Lakhs)

Year Year Year
Cash
Input Tax Credit
CASH : Input Tax Credit

A-2.1.3 Top 25 Tax Payers of the Commisionerate and the tax paid during
the preceding financial year.
S. Tax CGST SGST IGST Cess Total
No. paye Cash Credit Cash Credit Cash Credit Cash Credit Cash Credit
r Ledger ledger Ledger ledger Ledger ledger Ledger ledger Ledger ledger

In case of top 25 Importers:

Name of the Current year Previous year Actual %
Importer (Upto (Upto
the month) the month) Increase/ Increase/
Decrease Decrease
A-2.2 Arrears of Revenue

A-2.2.1 Total Arrears of Revenue

Seprately for Customs, Central Excise, Service Tax & CGST) (Rs. in Lakhs)
S. No Arrears Arrears Am Arrears Arrears where Arrears
linked pending t where no stay is stay
with at the (Rs recovery granted application
end of ) Stayed is
the Pending
month No. Amoun No. Amoun No. Amoun
t (Rs.) t (Rs.) t (Rs.)

1 2 3 4 5 6 7 8 9 10
1 Supreme Court
2 High Court
3 CESTAT
Settlement
4
Commission
5 Commr (A)
6 With R.A
7 others
Total

A-2.2.2 Recovery Target (for last 3 years)

Year Recovery Target Recoveries Achieved Increase/
Target Recovery from Recovery from pre- Decrease Over
Fixed Arrear deposit Target
1 2 3 4 5

A-2.2.3 Details of BIFR cases transferred to NCLT

Sl. Name of Arrear BIFR Case No. Date of filing Whether Present
No. the Involve the claim with claim Status
taxpayer d NCLT/ accepted or
IRP/RP not
1. 2. 3. 4 5.

A-2.2.4 Details of BIFR cases NOT transferred to NCLT

Sl. No. Name of the tax payer Period of Amount of Reason for not transferring
and file number Pendency arrear to
in BIFR NCLT
1. 2. 3. 4. 5.

A-2.2.5 Details of cases pending with NCLT

Sl. No Name of the tax Date of filing the Amount Date of Prese
payer and file claim with of arrear ac- nt
number NCLT/IRP/RP ceptance Status
of
 claim
1. 2. 3. 4. 5. 6.
A-2.2.6 Age-wise break up of Arrears of Revenue

Separately for Customs/Central Excise, Service Tax & CGST)

A-2.2.7 Steps taken to write-off arrear that are unrecoverable in last 3 years
(List of specific cases)
Number of cases Amoun Number of Amount of Balance
fit for write off t cases write arrear write off Number of amount
involve off cases
d

A-2.2.8 Steps taken to realize arrears pending at CESTAT including vacation

of stay or early recovery in last 3 years

A-2.2.9 Details of cases wherein early hearing application was filed by the
Department
Sr. No. taxpayer Appeal No. OIO/OIA No & Amount E.H. Status
Date application
filed on
1 2 3 4 5 6 7
A-2.2.10 List of non stayed cases of arrears where recovery proceedings have
been initiated in last 3 years

A-2.2.11 List of cases of arrears of revenue of more than Rs 50 lakh, 100

lakh and 200 lakh pending at CESTAT/ HC/ SC respectively.
Cas Pending at Name of Issue No. of Date of stay Present status
e taxpayer involve appeal by Order (if any) (with date last
No. d taxpayer with pursued)
order no.
1 2 3 4 5 6 7

A-2.2.12 Age wise breakup of cases of Arrears of Revenue pending with

Commissioner / Addl.
Commr. (Appeals)
Sl. Division Cases Age wise Break up
No. as on
< I year. 1-3 years. > 3 years.
No. Amt No. Amt. No. Amt. No. Amt.
1 2 3 4 5 6 7 8 9 10

A-2.2.13 Year wise recoveries of the cases under Section 142 of the Customs
Act,1962/ Section 79(1)e of the CGST Act, 2017

A-2.2.14 Details of cases pending write off duty

A-2.2.15 Recovery action initiated by way of seizure/detention of goods?
Whether any such goods under the control of Proper Officer disposed
through auction and arrears of revenue liquidated? List of such cases.

(i) In case the party files refund/rebate, whether any mechanism in place to adjust the
amount of arrears against the refund claim? List of such cases.

(ii) Whether any recovery is made from a third person from whom money is due or
became due to defaulter? List of such cases.

A-2.3 Anti-Evasion/ Anti-Smuggling

A-2.3.1 Is 335 J register maintained & complete?

A-2.3.2 Are the first entries in 335 J register being made immediately after
the search/
summon?

A-2.3.3 All AE-2/DRI-II filed within 48 hours. If No, detailed observations may
be recorded. General
 In case of tax collected but not paid to the government, is any SCN issued by the
proper officer? List of such cases.

 Alert Circular/Modus-operandi:- whether any Alert Circular is issued thereby circulating

the modus- operandi? Details thereof may be given.

A-2.3.4 Search Warrants (SW) issued during the last three years
Sr. Particulars 2021-22 2022-23 2023-24
No.
1 No. of SWs issued
2 No. of SWs executed
3 No. of SWs returned
un-executed

A-2.3.5 Detection of Cases

(Customs/GST/Central Excise separately):

Year No. of (Rs. In Lakhs)
cases Tax/Duty involved Tax/Duty demanded Realizatio
detecte n/ spot
Seizure Offence No. of SCN Amount
d recoveries
issued involved

2021-22
2022-23
2023-24
A-2.3.6 Investigation pending since date of search or first correspondence
with tax payer [Customs, Central Excise, Service Tax & CGST]
Closing Balance 0-6 months 6-12 months 1-3 years > 3 years
Central Excise
Service Tax
CGST
CUSTOMS

A-2.3.7 Partywise details of cases pending investigation for more than 6

months. Did it involve any seizure and whether the extension of time
for investigation was sought in time?
S. No 335J CCE/[Link]. Name of the Brief facts Amount Reasons
Tax- payer involved
(M/s.) for
(Rs. pendency
in Lakhs)
1. 2 3 4. 5. 6. 7.

A-2.3.8 Date of last REIC meeting and cases booked on the basis of
information shared. A-2.3.9 No. and position of cases booked by DGGI/DRI
in last 3 years

A-2.3.10 Third Party Information

Year Receipt Disposal No. of cases yet to be verified Amount recovered (In
Lakhs)

A-2.3.11 Details of cases closed without issue of SCN -

Sl. No. Name of the taxpayer Date of Date of Amount of tax, Issue
and file number detection closure intt. and Involved
penalty
deposited
1 2 3 4 5 6

A-2.3.12 Reward

Details of cases ripe for sanction of Reward

Year No. of No. of cases in which No. of cases in No. of cases in
cases ripe regard proposals have which reward which sanctioned
for rewards been sanctioned but not
initiated disbursed
Staff Informer Staff Informer Staff Informer
1 2 3 4 5 6 7 8

 Is the Reward Register maintained ?

A-2.4 Audit

A-2.4.1 CERA /CRA OBJECTIONS

< 1 month pending > 1 month pending
Types of C.B. as No. of No. of No. of No. of No. of
paras on. Nos. replies sent replies not replies sent replies not deman
sent sent d
issued
LAR
SOF
DAP
System
Appraisal
A.P

A-2.4.2 Details of LAR pending for more than 1 year

Sl. LAR Name Date Date Amt File No. Date Time
No. No. Year of of of . In of taken to
taxpay receip Issue Lakhs Reply send
er t reply
(M/s.)
1 2 3 4 5 6 7 8 9 10

A-2.4.3 Details of SOF pending for more than 1 year

Sl. SOF Name Date Date Amt. File No. Date Time
No No. Year of of of In of taken to
taxpay receip Issue Lakhs Reply send
er t reply
(M/s.)
1 2 3 4 5 6 7 8 9 10

A-2.4.4 Pending position of DAP

Sl. Draft audi Date File No. Name Amount Reply Sent Issue Time
No. audit t of of the of on in taken
Para Para recei taxpay Revenue Brief to
No No pt er involved send
(M/s.) ([Link] reply
Lakhs)

1 2 3 4 5 6 7 8 9 10

A-2.4.5 Pending position of AP

Sl. AP Name Date Date Amt File No. Date Time

No. No. Year of of of . In of taken to
taxpay receip Issue Lakhs Reply send
er t reply
(M/s.)
1 2 3 4 5 6 7 8 9 10
A-2.4.6 Details of frequency of meetings (with dates) between the staff of
the Accountant
General and Commissioner/JC (Audit)/AC(Audit) for finalizing CERA
objections.

A-2.4.7 Is monitoring mechanism in place with DC / AC(Audit) keeping

watch over the timeliness and quality of replies sent by the
Divisional AC/DC to CERA authorities?

A-2.4.8 Is special audit of accounts of tax payer is ordered by the

Commissioner? If yes, then whether the nominated CA has given his
report or any extension is given?

A-2.4.9 Details of Internal Audit (IAD) paras of Legacy (upto

30.06.2017) A-2.4.10 Register of Audit objections maintained
or not?

A-2.5 Adjudication

A-2.5.1 Break up of cases pending Adjudication (including de novo cases)

(Separately for Central Excise/GST/Customs/Service Tax)(Rs. In Lakhs)

Pending with Closing balance Age wise break up
officer No. of Amt. 0-3 3-6 6-12 1-3 Years 3 Years &
cases Involved months months Months above
Pr. Commr
/Commr
ADC/JC
DC/AC
Supdt.

A-2.5.2 Details of De-novo cases received and Adjudicated:

Sl No. Name of Order No Order No Time limit Whether de Remarks
the Tax of of provided by -novo order
Payer Adjudicati Appellate Appellate issued
ng Authority Authority, if any
within time
Authority &
& date
date

A-2.5.3 Details of total Central Excise/Service Tax/GST/Customs cases

(Separate table for each)

Pending Adjudication over 6 months

(Rs. In Lakhs)
Sr. No. File No. Name of the Date of Amount No. of PH Expected date of
taxpayer issue of involved given disposal in case of
SCN date amount involved >
wise Rs. 1 Crore
A-2.5.4 Number of Orders Passed by Commissioner /Addl/Joint Commissioner as
on 30.09.2023
Adjudicating No. of Orders No. of orders No. of Orders % age and
Authority passed passed Dropped Orders
in favour of Dropped
Revenue
No. Amount No. Amount No. Amount No. %
Commissioner
ADC/JC

A-2.5.5 Particulars of Order in Original issued by Commissioner/Addl Commr

/J.C. (Separate
table for separate Adjudicating Authority) during the Year............
Sl. No. Name of Date of SCN Last Dt. Of. OIO No. & date Time taken for passing the
the P.H. order
taxpayer from the Dt. Of last P.H.

A-2.6 Call Book

A-2.6.1 Details of Call-Book cases pending (Rs. In Lakhs)

S.N. HQRS / Closing Balance 0-3 3–6 6-12 Over
Divisions Months Months Months 1 Year
No. Amount
[Link].
GST
[Link]
Customs

A-2.6.2 Break up of Closing Balance of Call book Cases Category wise

Category No of cases Amount Age- wise pendency Action

Pending Involved taken
alongwit for
h each reducin
case Below 3-6 6-12 Above g call
detail 3 months months 1 year book.
months
Deptt. has gone in
appeal
Injunction issued by
SC/HC/
CESTAT
Board has specifically
ordered to keep in
Call Book
Cases where taxpayers
had filed
applications in
Settlement
Commission which
are pending.
Any other basis
TOTAL
A-2.6.3 Details of taxpayers kept in Call Book for more than one year
S. Name of File No. Brief Date of transfer Amoun Last Reason
No. the Issue to call book t Reviewed s for
taxpayer involved Involve on & By Pendency
d Whom

A-2.7 Review

A-2.7.1 Details of decisions by the subordinate officers examined from the

point of view of review.
PERIOD OIO passed by No. No. of No. of No. of No. of
of orders orders not appeal orders
order examined for examined s hit
s filed by time bar
review
passed
Year Commissioner
(A)
Addl/Jt
Commissioner
DC/AC
Supdt.

A-2.7.2 Cases decided by the CESTAT on the appeal filed by the department
Year No. of orders No. of orders No. of orders No. of % of cases
passed decided decided remand decided
in favour of in favour of cases in favour of
revenue taxpayer revenue
1. 2. 3. 4. 5. 6.

A-2.7.3 Analysis undertaken for department’s appeal rejected by CESTAT in

last 3 years. If yes,
result thereof.
Year No. of No. of orders No. of orders No. of % of cases
orders decided in favour decided in favour remand decided in favour
passed of revenue of taxpayer cases of revenue
1. 2. 3. 4. 5. 6.

A-2.7.4 Number of cases pending in which appeals has been filed by the
department before Commissioner (Appeals) and CESTAT as on ......
Commissioner(Appeals) CESTAT
1 2
A-2.8 Legal -Court Cases

A-2.8.1 Numbers of cases pending in which appeals has been filed by the
department before Supreme Court and High Court (Separate table for
each Authority).
Sr. Name of Issue in OIO/OIA No. Amoun Departme Date of Presen
No. the brief with date t nt appeal stay order t
taxpayer (lakhs no. passed, positio
) with date if any n
1 2 3 4 5 6 7 8

A-2.8.2 LIMBS (Legal Information Management & Briefing Systems)

(i) Whether LIMBS is being maintained?

(ii) Whether all the cases pending in the Supreme Court, Hight Court and Tribunal have
been uploaded timely on LIMBS?

A-2.8.3 Are payments to Standing Counsel/PP being released in time as per the
Rules?

A-2.9 Prosecution cases

(Central Excise, GST, Service Tax & Customs)

A-2.9.1 Details of Prosecution Cases

Sr Commissionera Name of Date of Date of Issues Duty Details of all Presen
No te the order for launching involved involve dates t
F. No. taxpayer saction of Prosecutio in brief d (in including last positio
Prosecutio n Lakhs) date of n of
n hearing of case
the
case
1 2 3 4 5 6 7 8 9

A-2.9.2 No. of demands confirmed – >Rs. 1 Crore in CE; > 2 Cr in ST; > 20
lakhs in Customs &> 2 Cr in GST
Year No. of No. of No. of cases No. of cases sent No. of cases
demands cases not examined to CC for in which CC
confirmed examined for launching sanction of has
for the prosecution accorded
launching prosecution the
prosecution sanction
1. 2. 3. 4. 5. 6.

A-2.10 Provisional Assessment (Refer Sec 60 of CGST Act r/w Rule 98 of CGST
Rules)

A-2.10.1 How many applications in Form ASMT-01 are received from assesses
for provisional assessment? Is any order on this application passed in
Form ASMT-04 within mandatory period of 90 days?
A-2.10.2 Details of Bond/Bank Guarantee in Form GST ASMT-05 received.
A-2.10.3 Age wise break-up of Provisional Assessment (Rs. In Lakhs)
Openin Provisiona Provisiona Closing balance Agewise break-up of pendency
g l l
Balanc Assessme Assessme
e nt nt
Received Finalised
No. Amt. Durin Upt Durin Upt No. Amt. 0-6 6-12 1-3 >3
g the o g the o Months Months Years years
month the month the
month month

A-2.11 Refund / Rebate/ Remission

A-2.11.1 Age wise breakup of pending Refund/Rebate/Remission cases (Rs. In

Lakhs)
No. of refund cases Age-wise break up
Less than More than 60 days
60 days Reasons for No. of Deficiency No. of SCNs issued
pendency Memo
1. 2. 3. 4. 5.

A-2.11.2 Details of cases in which interest has been paid on account of

delayed payment of Refund claim in last 3 years
Sr. Name of Amount of Date of filing of Date of refund Interest paid Reasons for
No. taxpayer refund refund claim sanctioned delay
1 2 3 4 5 6

A-2.11.3 Details of pre-audit of Refund/Rebate claims pending

S. No. Name of Date of Amoun Date of Date of Reasons for
the Tax filing the t sending the receipt in pendency
Payer refund involve file the with
claim d for pre audit Hqrs. present
status
1. 2. 3. 4. 5. 6. 7.

A-2.11.4 No. of claims pre-audited in last 3 years

Name of Division 2021-22 2022-23 2023-24

A-2.11.5 Details of post audit of Refund/Rebate claims pending

Sr. Name Date of Amoun Date of Dat Date of Date of Reasons
No. of filing the t sanctio e Of sending receipt for
Taxpay refund involve n of paymen the file for in Hqrs. pendency
er claim d refund t post
claim audit
1. 2. 3. 4. 5. 6. 7. 8. 9.
A-2.11.6 No. of claims post audited in last 3years
Name of Division 2021-22 2022-23 2023-24

A-2.11.7 Details of Remission cases pending (Rs. In Lakhs)

S. No Name of Amount Issue Date of Date of SCN Reason for pen-
the in- volved involved filing of dency with
taxpayer application present
status
1. 2. 3. 4. 5. 6. 7.

A-2.12. Disposal

A-2.12.1 Cases pending for disposal

Sl. No Description Value of goods Date of Whether linked Present value
of goods confiscated confiscatio with court case or of goods due
(Rs. in lakhs) n stay granted by to
Date when competent appreciation/
confiscated authority depreciation

A-2.12.2 Cases pending for disposal of Drugs & Narcotics & other substances
Sl. No Description Value of goods Date of Whether linked Present value
of goods confiscated confiscatio with court case or of goods due
(Rs. in lakhs) n stay granted by to
Date when competent appreciation/
confiscated authority depreciation

A-2.12.3 Details of pending cases ripe for disposal out of the cases pending for
disposal
Sl. Description of goods Value of confiscated Date from which goods Steps taken for
No. goods is disposal of the
at the time of ripe for disposal goods
confiscation

Seized not ripe for Confiscated (Not ripe Ripe for disposal
disposal (All five for disposal) (Both
columns below) (All five columns below) seized/confiscated) (
All five columns
below)
1 2 3 4 5
 Items Value at the OB Receipt No of Disposal C.B
time of & Value at the
seizure time
of disposal
Gold
Gold Jewellery
Silver Brick
Silver Jewellery
Precious/Semi
precious
stones
Foreign currency
Narcotic Drugs
Red sanders
Arms & ammunition
Yarns
Vehicles
Antiques
Electronic items
Wood/Timbers
Medicines

A-2.12.4 General

 Whether E-malkhana system to maintain stock has been implemented? If no, reasons
thereof.
 What steps are being taken for disposal of perishable goods. whether Board’s
instructions in the
matter has been followed.
 Whether there are instances of loss/theft/damages / mis-appropriation of such
goods lying in godown? if so, the reasons thereof and action taken.
A-2.12.5 Uncleared and Unclaimed Goods: (pendency as on........., list of
pendency
may be provided)

(i) Whether the uncleared and unclaimed goods registers have been maintained?
ii) Whether the instructions under Section 48 of Customs Act 1962 have been followed?
iii) Whether Commissionerate made any efforts for the disposal of the unclaimed and
uncleared Cargo by the custodians?
A-2.12.6 Disposal or Provisional Release of Seized goods and Vehicles under
CGST during last 3 years

1) Whether any goods (perishable or normal) have been released provisionally under
bond? If yes, details thereof.
2) Whether any goods (perishable or normal) have been disposed? If yes, details thereof.
3) Whether any seized vehicle has been disposed? If yes, details thereof.
B. Technical (CGST)

GST Registration

As per Notification No 62/2020 – Central Tax dated 20.08.2020 issued by CBIC, business
willing to register under Goods and Services Tax (GST) can choose to opt for Aadhar
authentication, in the absence of which registration would be granted after physical
verification of their place of business.

How many physical verification of GST registrations have been done as per above
notification?

C-1.1 Authentication of Registrations

No. of No. of No of Non Aadhar No. of Physical verifications
applications Aadhar authenticated registrations conducted
for authenticat Deemed Non-Deemed Non Aadhar After granting of
Registrations ed registrations
registration
s
1 2 3 4 5 6

C-1.2 Cancellation and revocation of GSTINs.

No. of GSTINs No. of cancelled No. of revocation of No of Core amendment
GSTINs cancellation Applications
of GSTINs
1 2 3 4

GST Return Filing

 Annual return in Form GSTR-9/9B/9C:- Is mechanism in place to check non filers of

annual return for a registered person in the Form GSTR-9 / for a composition Dealer in
the Form GSTR-4, for electronic commerce operator in the Form-9B and for registered
person with turnover of Rs. 2 Crore & above in the Form GSTR-9C?

 Whether there is mechanism in place to take action against taxpayers whose

registrations were cancelled for non-compliance and who instead of seeking revocation
of cancellation of registration, applied again for fresh registration with same owners
(vide section 29 (2) of the Central Goods and Service Tax Act, 2017,proper officer is
empowered to cancel GST registration of a concerned person on account of non-
compliance of the statutory provisions / non-filing of GST returns).

 Whether Notices under FORM GSTR-3A has been issued against the non-filers?

 In cases of non-filers where notice under FORM GSTR-3A has been issued, whether the
process of assessment has been completed within three months, after the expiry of 15
days period. Details of action taken against non-filers.

 Quarterly details of suo-motu cancellation of registration be provided in following

format:

Quarter – I Quarter – II Quarter – III Quarter – IV

No. of Non Filers
No. of notices issued under FORM GSTR-
3A
Details of assessment completed within
three
months, after the expiry of 15 days
period
No. of suo-motu cancellation of
resgistration

C-3 GST Return Scrutiny: 2021-22, 2022-23 & 2023-24

Category No. of No. of No. of No. of No. of Amoun No. of
of Tax Tax GSTR- Annual GSTR- SCNs t of GSTR-
Payer Payer 3B Return 3B issued recover 3B
Registere Return GSTR-9 Returns after y made Return
d s filed filed Scrutiniz Scrutiny s
ed pendin
g
Scrutiny
Registered
Taxable Person
/Supplier/
Recipient
Composition
Supplier
Non-Resident
Taxable Person
Input Service
Distributor
Tax Deductor
E-
Commerce
Operator/
Tax
Collector
Aggregator

No. of GSTR-1 Differnce in GSTR-1 & Differnce in GSTR - Detection Recovery

Returns GSTR- 2A
filed 3B & GSTR-3B

C-4.1 TRAN-I Verification: 2021-22, 2022-23 & 2023-24 (Rs In lakhs)

No of Total No. of No. of Amt. of Amt. of Matter
taxpaye Credit to Taxpaye Taxpayers yet in- in- under
r be rs to be verified admissib admissib litigation, if
allocate verified verified le credit le credit any
d detected reversed

C-4.2 TRAN-II Verification: 2021-22, 2022-23 & 2023-24 (Rs In lakhs)

No of Total Credit No. of No. of Taxpayers Amt. of Amt. of Matter
taxpaye to be Taxpaye yet to be verified in- in- under
r verified rs admissib admissib litigation, if
allocate verified le credit le credit any
d detected reversed
 Details of DGARM reports

Status of ARM Reports: Information received from ARM in respect of all the taxpayers
has been acted upon (including red flag reports) or number of taxpayers against whom
enquiries have yet to be initiated?
Report ID No of GSTN Action Action Not No Action Recovery Recovery
received completed completed required Pending

Details of road checks conducted to check E-way Bills:

Sl. No. Name of Date of E- Contraventio Value GST on the Result of
Tax Payer way ns made of goods in the E-way
Goods transit bill
checking
1 2 3 4 5 6 7

Document Identification Number (DIN)

No of documents issued No of issued documents No of issued Reason for not
to with documents assigning
trade DIN without DIN DIN
1 2 3 4