Ananya Gupta
August 27, 2023 11:36
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The full form of CBIC is "Central Board of Indirect Taxes and Customs." CBIC is a key administrative authority in India responsible for managing customs duties, excise duties, and Goods and Services Tax (GST) implementation.
The Central Board of Indirect Taxes and Customs (CBIC) is the apex authority responsible for administering indirect taxes and customs duties in India. It operates under the Department of Revenue, Ministry of Finance, Government of India. CBIC plays a crucial role in formulating policies, implementing laws, and ensuring effective revenue collection and trade facilitation in relation to customs, goods and services tax (GST), and other indirect taxes.
The full form of CBIC is “Central Board of Indirect Taxes and Customs.” Central Board of Indirect Taxes and Customs (CBIC) is a key administrative authority in India that oversees the management and implementation of indirect taxes and customs duties. Established under the Central Board of Revenue Act, 1963, CBIC operates as a part of the Department of Revenue under the Ministry of Finance, Government of India. Its primary objective is to ensure effective revenue collection, trade facilitation, and compliance with customs and indirect tax laws.
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CBIC Full Form |
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| Full Form | Central Board of Indirect Taxes and Customs |
| Establishment | Established under the Central Board of Revenue Act, 1963 |
| Role | Administering customs duties, excise duties, and Goods and Services Tax (GST) |
| Function | Formulating policies, facilitating trade, ensuring compliance, revenue collection |
| Chairperson | Senior-most IRS officer in Customs & Indirect Taxes; ex officio Special Secretary to GOI |
| Composition | Includes Members for Customs, IT & Taxpayer Services, CE, ST & Legal, GST & Tax Policy, Administration & Vigilance, and Investigation |
The mission of the Central Board of Indirect Taxes and Customs (CBIC) is to effectively administer and facilitate indirect taxes and customs operations in India. CBIC aims to create an environment that promotes legitimate international trade, ensures compliance with tax laws, and fosters economic growth. Its mission encompasses the following key aspects:
Efficient Revenue Collection: CBIC strives to ensure efficient collection of customs duties, excise duties, and Goods and Services Tax (GST) revenues, which play a vital role in government finances and funding public services.
Trade Facilitation: CBIC is committed to simplifying customs procedures, reducing bureaucratic hurdles, and implementing technology-driven solutions to expedite cargo clearance and facilitate smoother cross-border trade.
Effective Policy Implementation: CBIC aims to implement customs, excise, and GST policies in a manner that balances revenue goals with trade promotion, taking into consideration the needs of businesses, consumers, and the government.
Enhanced Compliance: CBIC seeks to ensure voluntary compliance with customs and indirect tax laws by raising awareness, providing guidance, and taking appropriate enforcement measures against evasion and illicit trade practices.
Modernization and Technology: CBIC is dedicated to embracing modern technologies to streamline processes, enhance transparency, and offer user-friendly digital platforms for taxpayers and traders.
International Collaboration: CBIC strives to collaborate with international customs and tax authorities to share best practices, enhance cross-border trade, and combat global trade-related challenges such as smuggling and counterfeiting.
Transparency and Accountability: CBIC is committed to maintaining transparency in its operations, ensuring accountability, and fostering a culture of integrity among its officers and staff.
Stakeholder Engagement: CBIC aims to engage with various stakeholders, including businesses, industry associations, and trade bodies, to understand their concerns and align its policies and operations accordingly.
The CBIC Chairperson holds the highest position among Indian Revenue Service (IRS – Customs & Indirect Taxes) officers in the country. In addition to being the controlling authority of the IRS (C&IT) cadre, the Chairperson also serves as the ex officio Special Secretary to the Government of India. The appointment of the Chairperson is made by the Appointments Committee of the Cabinet (ACC).
In addition to the Chairperson, CBIC includes members responsible for various domains, including Customs, Information Technology & Taxpayer Services, Central Excise, Service Tax & Legal matters, Goods and Services Tax (GST) & Tax Policy, Administration & Vigilance, and Investigation.
The Central Board of Indirect Taxes and Customs (CBIC) carries out various regulatory functions related to indirect taxes, customs, and trade. These functions are aimed at ensuring compliance with tax laws, facilitating legitimate trade, and safeguarding national interests. Some of the key regulatory functions of CBIC include:
Customs Regulations: CBIC formulates and enforces regulations governing customs duties, procedures, and documentation for goods entering or leaving the country. It ensures that customs laws are followed to prevent smuggling, counterfeiting, and other illegal trade activities.
Goods and Services Tax (GST) Compliance: CBIC plays a pivotal role in overseeing GST compliance. It develops guidelines, clarifies tax-related issues, and ensures that businesses adhere to the GST law by timely filing returns and paying taxes.
Tariff Classification: CBIC is responsible for classifying goods under the Harmonized System of Nomenclature (HSN) for customs and GST Rate Schedule for GST. Proper classification determines the applicable duties and taxes.
Trade Facilitation: CBIC focuses on simplifying customs procedures to facilitate the movement of goods across borders. It promotes paperless clearance processes, electronic data interchange, and other measures to expedite trade.
Risk Management: CBIC employs risk-based strategies to identify and target high-risk shipments for detailed inspection. This helps in optimizing resources and ensuring efficient trade flow while mitigating security risks.
Anti-Evasion Measures: CBIC takes measures to prevent tax evasion and illicit trade practices. It conducts audits, investigations, and surveillance to detect non-compliance and unauthorized activities.
Valuation Control: CBIC ensures that the valuation of imported and exported goods is accurate and consistent with international valuation standards to prevent under or over-valuation.
Intellectual Property Rights (IPR) Protection: CBIC collaborates with relevant authorities to enforce IPR protection, preventing the import and export of counterfeit goods that violate intellectual property rights.
Trade Policy Implementation: CBIC administers trade policy measures, such as duty drawback, export incentives, and trade agreements, to promote exports and bolster the country’s trade competitiveness.
Legal Framework: CBIC is responsible for drafting and amending regulations, circulars, and notifications related to customs, GST, and other indirect taxes to align with evolving trade dynamics and policy objectives.
Stakeholder Engagement: CBIC engages with trade associations, industry bodies, and other stakeholders to gather feedback, address concerns, and incorporate inputs into regulatory frameworks.
The Central Board of Indirect Taxes and Customs (CBIC) oversees a network of attached and subordinate offices across the country to facilitate the administration of customs, excise, and indirect tax-related functions. These offices play a crucial role in implementing policies, conducting inspections, facilitating trade, and ensuring compliance. Some of the key attached and subordinate offices under CBIC include:
Customs Commissionaeates: These are regional offices responsible for administering customs-related activities, including import and export clearances, cargo examinations, and enforcement of customs laws.
Goods and Services Tax (GST) Commissionerate: These offices manage GST-related matters, such as registration, filing of returns, audits, and addressing taxpayer queries.
Central Excise Commissionerate: These offices handle excise duty-related functions, including the taxation of goods produced within the country.
Central Tax Commissionerate: These Commissionerate manage tax-related functions under the GST framework, focusing on taxpayer services, compliance, and enforcement.
Directorates: Various directorates under CBIC specialize in specific areas, such as Directorate General of Revenue Intelligence (DRI) for combating smuggling and economic fraud, Directorate General of GST Intelligence (DGGI) for investigating GST evasion, and Directorate General of Taxpayer Services (DGTS) for providing assistance to taxpayers.
Customs Preventive Units: These units are responsible for preventing and detecting customs violations, including smuggling and illegal trade practices.
Central Revenues Control Laboratory (CRCL): CRCL is a specialized laboratory that conducts testing and analysis of goods for determining their quality and value for customs and excise purposes.
Customs Houses and Taxpayer Service Centers: These offices offer services to traders, importers, exporters, and taxpayers, including customs clearance, payment of duties, and addressing queries related to customs and taxes.
Appellate Authorities: These offices handle appeals filed by taxpayers against decisions made by lower authorities, providing a platform for dispute resolution.
Directorate General of Training (DGT): DGT is responsible for providing training to customs and indirect tax officials to enhance their skills and knowledge.
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