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.
1061/10/2017-CX Dated:- 30-11-2017 Circular
Central Excise
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: November 30, 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.
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
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P 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) 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.
(ii) Scheme Division of the DIPP on the basis of requirement received from ADG, DG Audit would issue a Letter of Budget
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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.
(v) 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) 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.
(ii) The Assistant/Deputy Com
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(Rohan)
Under Secretary
CX3
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Document 1
S.N.
Zone
Name of Commissionerate
Name of mapped PAO
Guwahati (Assam)
Dibrugarh (Assam)
1
Guwahati
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)
Itanagar (Arunachal Pradesh)
Imphal (Manipur)
Shillong (Meghalaya)
Aizawl (Mizoram)
Dimapur(Nagaland)
Agartala (Tripura)
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)
2
Kolkata
Siliguri (for Sikkim)
PAO, CGST, Siliguri (Code – 055185)
DDO
DDO Description
Code
152532 HQ Guwahati
152514 Bongaigaon Div
152
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