Our Mission is to achieve excellence in the formulation and implementation of Goods and Services Tax (GST) laws and procedures aimed at:

1. Realizing the revenues in a fair, equitable, transparent and efficient manner
2. Administering the Government’s economic, taxation and trade policies in a pragmatic manner
3. Facilitating trade and industry by streamlining and simplifying GST processes and helping Indian business to enhance its competitiveness
4. Creating a climate for voluntary compliance by providing information and guidance
5. Combating revenue evasion, commercial frauds and social menace
6. Supplementing the efforts to ensure national security.

The strategy for achieving our mission shall comprise the following:

1. Benchmarking of operations and adopting best practices
2. Enhancing the use of information technology
3. Streamlining GST procedures by employing modern techniques like risk management, non- intrusive inspections and accredited clients facilitation
4. Evolving cooperative initiatives with other government and private agencies and building partnerships with trade, industry and other stakeholders
5. Measuring conformance to service delivery standards
6. Developing professionalism through capacity building

Regulatory Functions

1. Levy and collection of GST
2. Registration and monitoring of units under the ambit of GST
3. Receipt and scrutiny of declarations and returns filed with the department
4. Prevention of smuggling and combating evasion of duties and tax
5. Resolution of disputes through administrative and legal measures
6. Sanction of refund and rebate.
7. Realization of arrears of revenue

Service Functions

1. Dissemination of information on law and procedures through electronic and print media
2. Enabling filing of declarations, returns and claims through online services
3. Providing information on the status of processing of declarations, returns and claims
4. Assisting the right holders in protecting their intellectual property rights
5. Responding to public enquiries relating to GST Tax matters

We expect citizens to:

1. Uphold and respect the laws of the land
2. Voluntarily discharge all tax liabilities
3. Fulfil their duties and legal obligations in time
4. Be honest in furnishing information
5. Be co-operative and forthright in inquiries and verifications
6. Avoid unnecessary litigation
7. 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[as per the Citizens Charter]:

1. Acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt
2. Convey decision on matters relating to declarations or assessments within 15 working days of their receipt
3. Dispose of a refund claim within 3 months of receipt of a complete claim
4. Complete registration formalities within 7 working days of receiving a complete application
5. Give minimum 15 days advance intimation before undertaking the scrutiny of assessees records
6. 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.
7. Time norms for other activities, as may be prescribed, shall also be observed. We shall endeavor 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.