Circular No.1061/10/2017-CX
F.No: 116/15/2017-CX-3
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 30° November, 2017
To
The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise
(Chandigarh, Meerut, Kolkata and Shillong zone)
DG, GSTI, New Delhi
Pr. CCA, CBEC
DG, DG Audit, New Delhi
Subject: Procedure for manual disbursal of budgetary support under Goods and
Service Tax Regime to the units located in States of Jammu &
Kashmir, Uttarakhand, Himachal Pradesh and North East including
Sikkim. —reg.
Madam/Sir,
Attention is invited to the Circular No. 1060/9/2017-CX dated 27:11.2017
issued by the Board on the above subject. In terms of para 10 of the aforesaid
circular a separate circular on the manner of allocation of the budget by DIPP and
direct transfer of the sanctioned amount into bank accounts of the beneficiaries
through PFMS was also required to be issued by the Board. The issue was consulted
with the Principal C.C.A., CBEC. Accordingly, it has been decided to substitute sub-
para
(vi) of para 8 of the circular dated 27.11.2017 as under:-
“(vi) After registration of the eligible unit, based on the details mentioned by the
applicant on the Registration Form, the bank account of the applicant shall be
validated by the Asstt./Dy. Commissioner (in the capacity of Program Division
of CBEC) and a Unique Vendor Id will be created. This exercise should be
completed within 3 days of registration of the eligible unit and the unique
vendor Id shall be on endorsed on all the copies of the application. The second
copy of the application shall be kept in record by the DDO.”
2. The manner of transfer of the budget by DIPP to DDOs and manner of sanction
and payment shall be as per paras 3 & 4 below:-
3. Transfer of budget by DIPP to DDOs
(i)
(ii)
(iii)
(iv)
(v)
The Assistant/Deputy Commissioner of CGST Division after receipt of the
application for budgetary support shall determine the tentative amount of
budget allocation required for disposal of all the pending applications. The
budget requirement shall be forwarded by the CGST Commissionerates in
respect of all the Divisions in their jurisdiction to ADG, DG Audit, New Delhi
who has been nominated as the nodal officer for the scheme by the Board.
The DDO Code and PAO Code of the concerned Division & Commissionerate
and amount required by each of the Division shall also be indicated in the
requirement. The ADG, DG Audit would compile the requirement and
forward it to the concerned Scheme Division of the DIPP with a copy
endorsed to the Pr. CCA, CBEC.
Scheme Division of the DIPP on the basis of requirement received from
ADG, DG Audit would issue a Letter of Budget Authorization through the Pr.
Accounts Office, DIPP in favour of the Pr. Accounts Office, CBEC on PFMS
portal allocating/authorizing the budget in favour of each of the DDO duly
mapped to a specific PAO, CBEC. The Pr. Accounts Office, CBEC shall
forward the authorized budget to the respective PAOs and the budget shall
get reflected against the concerned DDO on PFMS.
Once the budget so authorized is exhausted after disbursement, further
assessment of the budget requirement shall be made and a communication
for further requisition of budget authorization shall be sent by the
Commissionerate to the ADG, DG (Audit). The Scheme Division of the DIPP
shall get the fresh Letter of Authorization issued through Pr. Accounts
Office, DIPP in favour of Pr. Accounts Office, CBEC per para 3(ii) above.
DDO of each of the Division of CGST Commissionerates must ensure
availability of sufficient budget so authorized by DIPP before sending the
bill to the concerned PAO. The PAO shall pass the bill on First-In-First-Out
basis subject to availability of budget and return the bill if sufficient budget
is not available against the respective DDO.
The entire process of Budget authorization and the payments against such
authorization will be dealt by the provision of IGAA Module of PFMS. For
further details with regard to the authorization of budget through PFMS,
the User Manual as available at
http://cga.nic.in//writereaddata/file/FinalMODIFIEDLOAUSERMANUAL2509
2017.pdf may be referred.
4. Sanction and payment of budgetary support:
(i)
(iii)
(iv)
After the sanction of the budgetary support, a sanction order addressed to
concerned Pay and Accounts Officer shall be issued by the jurisdictional
Assistant/Deputy Commissioner of CGST Division in duplicate, a copy of
which shall be endorsed to DDO for preparation of the bill. The sanction
order should, inter alia contain the detailed Account Head and the
beneficiary details along with the amount to be paid.
The Assistant/Deputy Commissioner shall also act as Programme Division
(PD) on PFMS portal and prepare the sanction on PFMS and forward it online
to concerned DDO. It should be ensured by the Programme Division that the
sufficient budget is available.
DDO on the basis of physical copy of the sanction order received from
Programme Division (PD) shall prepare the bill and forward the same to the
mapped Pay and Account Office. Bank account details of the beneficiaries
duly certified by DDO shall be attached with the bill along with the ink signed
Sanction Order.
The standard operating procedure as applicable for payment through PFMS
shall be applicable and funds shall be transferred into the account of
beneficiaries by the PAO.
5. Zone-wise list of Commissionerates containing details of the mapped PAOs
and DDOs along with the Codes is enclosed for reference.
6. Difficulty faced, if any, in the implementation of the Circular should be
brought to the notice of the Board. Hindi version will follow.
Yours faithfull
Encl.: As above.
.t
~
(Rohan)
Under Secretary
CY2
S.N.
i
2
Zone
Guwahati
Kolkata Meerut
Name
of
Commissionerate
Guwahati
(Assam)
Dibrugarh
(Assam)
Itanagar
(Arunachal
Pradesh)
Imphal
(Manipur)
Shillong
(Meghalaya)
Aizawl
(Mizoram)
Dimapur(Nagaland) Agartala
(Tripura)
Siliguri
(for
Sikkim)
Dehradun
(Uttrakhand)
Name
of
mapped
PAO
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST,
Dibrugarh
(Code-050205)
PAO,
CGST,
Dibrugarh
(Code-050205)
PAO,
CGST,
Dibrugarh
(Code-050205)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST
&
Customs,
Shillong
(Code-052512)
PAO,
CGST,
Siliguri
(Code
-
055185)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
PAO,
CGST
&
Customs,
Meerut
(Code
-
053844)
DDO
DDO
Description
Code
152532
HQ
Guwahati
152514
Bongaigaon
Div
152517
Silchar
Div.
150208
Jorhat
Div.
150209
Tinsukia
Div.
250206
HQ
Dibrugarh
100889
Tejpur
Div.
307257
HQ
Itanagar
307253
HQ
Imphal
252513
HQ
Shillong
307255
HQ
Aizawl
307256 HQ
Dimapur
100888
HQ
Agartala
255187
Gangtok
Div.
292065 HQ
Dehradun
207066
Kashipur
Div
292067
Haridwar
Div.
292068
Roorkee
Div.
353859
Haldwani
Div
153851
Rudrapur
4
Chandigarh
Jammu
(J&K)
Shimla
(Himachal
Pradesh)
PAO,
CGST,
Chandigarh-(J)(Code
-
055005)
PAO,
CGST,
Chandigarh-(J)(Code
-
055005)
PAO,
CGST,
Chandigarh-(J)(Code
-
055005)
PAO,
CGST,
Chandigarh-(J)(Code
-
055005)
PAO,
CGST,
Chandigarh-(J)(Code
-
055005)
PAO,
CGST
&
Customs,
Chandigarh-|(Code
-
051323)
PAO,
CGST
&
Customs,
Chandigarh-|(Code
-
051323)
PAO,
CGST
&
Customs,
Chandigarh-l(Code
-
051323)
PAO,
CGST
&
Customs,
Chandigarh-I(Code
-
051323)
PAO,
CGST
&
Customs,
Chandigarh-I(Code
-
051323)
PAO,
CGST
&
Customs,
Chandigarh-l(Code
-
051323)
207859
HQ
Jammu
207860
Div.|
Jammu
207861
Div.
Srinagar
207244
Samba
Div.
207236
Div.ll
Jammu
207248
HQ
Shimla
206218
Baddi
Div.
207251
Dharamshala
Div.
207249
Mandi
Div.
207250
Parwanoo
Div.
251335
Shimla
Div.
