CIR NO.815/12/2005-CX, DT. 13/05/2005

Setting up of Help Centre for Small Scale Sector manufacturers-reg.
I am directed to refer to Budget speech of Hon’ble Finance Minister for the year 2005-06. The relevant portion of which is reproduced as below:-

“As a measure of facilitation, I propose to follow international practice and establish large taxpayer units (L.T.Us). To begin with, these units will be set up in major cities. I would like to invite large taxpayers, whether of corporate tax or income tax or excise duties or service tax, to participate in the programme and avail of the single window service. For small taxpayers, I propose to set up Help Centres in cooperation with industry associations, professional bodies and NGOs.”

2. Accordingly, Board desires that at-least one Help Centre may be set up in each Commissonerate under Additional/ Joint Commissioner. The Help Centre may comprise of authorized representatives of local SSI Association, industry specific Association of the area, local chapter of ICAI/ICWA and an NGO concerned with Central Excise, Customs and Service Tax matters in the local area, if any. A representative from the local Directorate of Industries and professional experts (e.g. a retired officer of the department) may also be invited as and when needed. Care should be taken to involve only such qualified people who can help in achieving the objectives of the Help Centres. The Help Centre may consist of 6-8 Members and should have interaction with the trade and industry, at least once a fortnight. The prime objective of the Help Centre is to help the honest tax payer/small assessees/ importers and exporters/ service providers by providing an institutional mechanism for guiding and educating them in all matters relating to Customs, Central Excise and Service Tax. The Centre will make them aware of their rights and obligations as also advantages of tax compliance and consequences of non-compliance. The non-filers, stop-filers of Returns and defaulters of monthly payment of duty will also be an area of focus.

3. It has to be noted that the Help Centres will not be a forum for grievance redressal for which a Public Grievance Committee is already operational in Commissionerates.

4. For the convenience of the trade, such Centres should not be run from the Central Excise & Customs offices but from the places where the business is located. Accordingly, they should function in close cooperation with the local Chambers of Commerce/ Trade Association from suitable premises in their local offices earmarked for the purpose. If need be, help may also be sought from Municipal Bodies/ Corporations/ Local bodies. As the basic objective is to facilitate the trade in a familiar ambience, such help should normally be volunteered by the local Chambers of Commerce/ Associations. These Help Centres should be made functional w.e.f. 1st July, 2005.

5. The work of the Help Centre should be systematic with prompt assistance to the trade and a proper record should be maintained containing the number of persons approaching the Help Centre, issues raised and the manner in which the help is provided.

6. The Board desires that wide publicity in the local print and electronic media should be given in order to make the Scheme a success. Widely publicized programmes of seminars/Workshops to educate and help tax-payers should be undertaken. Publicity work at the Central level is being done by Commissioner (Publicity & Public Relations), New Delhi who can be consulted for the publicity to be organized in the field.

7. A zonal report on the impact of Programme, in terms of functions organized, public response, collaborating bodies and help received from them, and suggestions for the future media coverage, may be sent to Board by 15th July and at the end of the month. Subsequently monthly reports may be sent to the Board.

8. Receipt of this Circular may please be acknowledged.

9. Hindi version will follow.

Yours faithfully,

(NEERAV KUMAR MALLICK)
UNDER SECRETARY (CX-6)

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