GST Implementation Report
Implementation of Cadre Review
THE cadre review proposal needs to be pursued vigorously so that the additional manpower is available at the earliest for smooth switch-over to GST.
HR Management is at its worst in the Department. The reward or appreciation for good work is “more work” in Government Departments, which offer the officers are made to accept. The penalty for incompetence is less work. With nearly 50 lakhs assessee base needing professional guidance, it will be a herculean task to retain the cream in the Department. There should be a serious re-thinking on the HR Management before switching over to GST.
Territorial / Functional Divisions:
The Report proposes One tier/ Two Tier and Three Tier Commissionerates, with Functional Divisions in One Tier and Territorial Divisions in Two Tier Model. Within the Territorial Divisions, there will be again Functional Divisions like Registration / Refund etc. The common usage of Division may lead to some confusion among tax payers and there is a need to reframe the Functional “Divisions” proposed. The confusion the word Division creates can be illustrated by the following conversation:
Tax Payer goes to a GST office for filing a refund claim
Tax payer: Sir, I need to file a refund claim. Where Should I file?
Officer: Go to Refunds Division
Tax Payer: Where is the Refunds Division?
Officer: Refunds Division of your territorial Division – Say Division B
Tax Payer goes to the Territorial Division. He meets an officer;
Tax Payer : I need to file a refund claim
Officer: Address a letter to Division
Tax Payer: Which Division?
Officer: Refunds Division in Territorial Division.
Tax Payer: ???
In order to avoid such confusion among the tax payers, may a new word has to be coined for functional divisions, say SECTION could be a better word.
The Group also felt that Commissionerates can also be organized based upon combination of more than one type. For example, if a Commissionerate has 3 Divisions in the city and 2 Divisions away from that city, for the 3 Divisions in the city functional organization (one-tier) can be adopted and for other 2 Divisions, 2- tier organization can be followed.
This type of combinations will surely create confusion as there will not be uniformity within the same Commissionerate. This kind of situation of having 3 Divisions in the City and 2 Divisions away from the City had arisen due the fact of trying to keep the Commissioners in the Cities only. There is no harm in grouping Divisions outside the City into a single Functional / Territorial Commissionerate outside the city. But no Commissioner would be willing to work in such B class stations having no airport facilities. Unless the officers change their mindset, and change the policy of keeping the Commissioners only in cities, the tax payers have to suffer. Even today, there are Commissionerates in a City though the territorial jurisdiction is totally outside the city.