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Referencer.in - Indian Customs, Central Excise and Goods & Services Tax Referencer - provides easily accessible information and guidance on the laws, rules, regulations and procedures of the Indian Customs, Central Excise and Goods & Services Tax. It offers legal assistance, guidance and training to the officers in drafting Show Cause Notices (SCN), Adjudication Orders (Order-in-Original), Appeal Memoranda, Revision Applications, etc. Defence assistance in cases of Vigilance matters/ Inquiries is also available. Referencer.in also extends succour and support in fulfilling the tax payer obligations in an appropriate and legal manner. Legal advice and assistance against erroneous or unlawful cases and tax/ duty demands are also available to the Tax Payers. Referencer welcomes all the Officers and Staff of Indian Customs, Central Excise, Goods & Services Tax and other allied Departments alongwith the Advocates, CAs, Consultants, Customs Brokers (CHA), Tax Payers, et al to become members so that they can access the documents and get online support on indirect tax matters from www.referencer.in.
Customs, Central Excise and Goods & Services Tax Officers have an exceptionally important role in the economic development of our country as the customs duties and
central excise duties have been a significant source of revenue for the country's development. Now
the
goods and services tax
collections are also on the
rise. In addition to regulating cross border trade and collecting taxes, Customs and Central Excise officers minimise the country's security concerns by curbing money laundering, Intellectual Property Rights infringement and smuggling of firearms, narcotic drugs, fake currency, etc. The intricacy of the assignment of a Customs or Central Excise or GST officer lies in the maximisation of revenue collections and prevention of smuggling/ tax evasion without disturbing the national and international movement of goods and thus facilitating the trade. Due to the changes caused by technological advancement, liberalization and globalization, it is a very challenging task to strike the right balance between trade facilitation, collection of taxes and enforcement of Law.
Over the years, the responsibilities of the Customs and the Central Excise
officers, and now GST Officers too, have become remarkably more complex and challenging. The initiatives of the Government and the Department for computerization of the import and export cargo clearances such as
Indian Customs EDI System (ICES),
Risk Management System (RMS),
National Import Database (NIDB),
Export Commodity Database (ECDB),
Indian Customs and Excise Gateway (ICEGATE),
Single Window Interface for Facilitating Trade (SWIFT),
eSANCHIT, etc., on the customs side and the
Automation of Central Excise and Service tax (ACES),
Computer Assisted Audit Programme (CAAP), etc. on the central excise, have made the Officer's task much easier. Now, after the implementation of the Goods and Services Tax (GST) on 01.07.2017, the Officers of central excise have been given the role of the CGST Officers also. The new GST Acts have been drafted keeping in mind the technological advancement and with an aim to utilise the advanced technology in the day-to-day dealings of the Officers with the trade. An IT backbone GSTN, has already been crafted for the trade to file their returns and the Officers to use them online. Most of the notices are also being sent out using this IT set-up. Still, to achieve the twin objectives of trade facilitation and law enforcement, there is a crying need to raise the level of competence of the Officers through training and exposure to the Acts, rules and regulations which they enforce. www.referencer.in is an
earnest effort in this direction.
Coming to the taxpayers, any duty or tax adds to the cost of the goods and services they enjoy and there is a natural tendency to minimize the cost and maximize the profit by resorting to tax evasion. Voluntary tax compliance is a major problem area for the Government, the Ministry and the
Central Board of Indirect Taxes and Customs (CBIC); and it is also not an easy task for the officers to persuade the taxpayers to voluntarily comply. Ignorance of the Law, rules and regulations which are at times very complicated to understand and follow adds to the difficulty. www.referencer.in targets on improving voluntary taxpayer compliance by coaching and educating the taxpayers to follow a culture of voluntary tax compliance. The taxpayer education will surely improve voluntary compliance and ease the officers' job. www.referencer.in makes available up-to-date copies of the Customs Act, Central Excise Act, Goods and Services Tax Acts and Allied Acts, Customs, Central Excise, Service Tax & Goods and Services Tax Rules and Regulations, Customs, Central Excise, Service Tax & Goods and Services Tax Circulars, Customs, Central Excise, Service Tax & Goods and Services Tax Notifications, Customs, Central Excise, Service Tax & Goods and Services Tax Manuals, Union Budgets, Finance
Acts, etc. for easy access, reference and use. www.referencer.in also aims at encouraging exchange of views, ideas and information amongst its members with negligible to no expenditure.
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