CBIC charter: GST refunds in 60 days, registration in 7 days

In short: FPAC

FFacts

CBIC's Citizens' Charter, last updated on 11.12.2024, sets timelines: GST refund disposal in 60 days from receipt of complete application, Customs refund in 90 days, GST registration in 7 days where Aadhaar is authenticated and 30 days otherwise, amendment in registration in 15 days, cancellation in 30 days from application.

PProvisions and law

Citizens' Charter of the Central Board of Indirect Taxes and Customs, with information under Section 4.1.b of RTI Act, 2005 published on www.cbic.gov.in.

AAnalysis

Audit gets a minimum 15 days advance intimation, GST audit concludes in 90 days from commencement with findings intimated in 30 days after conclusion, GST Orders in Original come in 30 days from conclusion of personal hearing and Orders in Appeal in 1 year from filing, provisional assessment is finalised in 6 months, grievances are acknowledged in 48 hours with final reply attempted in 21 days and appeal decided in 15 days.

CConclusion

If a GST refund, registration or grievance crosses the charter timeline, you have a written standard to cite while following up.

What to do

1. InformationNote the filing date and acknowledgement of your pending GST refund, registration or amendment application.
2. DiscussionCheck whether the charter timeline has lapsed and decide whether to escalate to the next higher authority.
3. FormsFile a grievance on CPGRAMS if there is no response within the prescribed time norms.
4. DeliverablesA dated follow up trail quoting the charter timeline for your refund, registration or audit matter.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.