Government of India Central GST & Customs, Pune Zone
Ministry of Finance, Department of Revenue

 S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met) 

1.1

Particulars of its organization, function and duties

[Section 4(1)(b) (i)]

(i)             Office of the Commissioner of  GST Audit-I Pune Commissionerate

41-A, Sassoon Road, Opp. Wadia College, Pune - 411001

Fully met

(ii)           Commissioner

Fully met

(iii)          To verify, online,  the correctness of self assessed  tax paid by  registered assessees / Taxable persons

Fully met

(iv)          To do the audit of the records of the assessees/ Taxable persons

Fully met

(v)            Commissionerate, Circles, Audit Parties

Fully met

(vi)          The Commissionerate came into existence in June, 2017

Fully met

1.2

Power and duties of its officers and employees

[Section 4(1)(b) (ii)]

(i)             To conduct audit/scrutiny  of  records of the assessees / Taxable persons

Fully met

(ii)           As above.

Fully met

(iii)          a) Rule 22 of Central Excise Rules, 2002 and Rule 5A of Service Tax Rules, 1994

b) Section 65 of the CGST Act, 2017 and Rule 101 of the CGST Rules, 2017

Fully met

(iv)          As above.

Fully met

(v)            Audit Groups headed by the Superintendent to conduct scrutiny of manufacturers/service providers/suppliers financial records  relating to the assessees/Taxable Persons

Fully met

1.3

Procedure followed in decision making process

[Section 4(1)(b) (iii)]

(i)             Audit reports submitted by the Audit Circles/Groups are placed before the monthly Monitoring Committee Meetings (MCM), which vets them and conforms with relevant provisions for final decision in the process of recovery of  tax

Fully met

(ii)           Monitoring Committee  (MCM)

Fully met

(iii)          As per the provisions of Central Excise Act 1944, Finance Act 1994, CGST Act, 2017 and the Rules made there under.

Fully met

(iv)          Based upon the submission of relevant records by the assessees/Taxable Persons

Fully met

(v)            Commissioner- Additional Commissioner/Joint Commissioner-AC/DC-Superintendent-Inspector

Fully met

1.4

Norms for discharge of  functions

[Section 4(1)(b) (iv)]

(i)             Functions - Scrutiny and Audit

Fully met

(ii)           As per the Audit Manual prescribed by the DG, Audit, Indirect Taxes and Customs.

Fully met

(iii)          Not Applicable as no services are  provided.

Fully met

(iv)          Time limits to conduct audit are as per the audit manual mentioned at (ii) above.

Fully met

(v)            The senior officers are accessible to the assesses / public. The grievance / complaints are looked into as per the existing mechanism of grievance redressal of Central Govt. Organizations.

Fully met

1.5

Rules, regulations, instructions manual and records for discharging functions

[Section 4(1)(b) (v)]

(i)             The Central Excise and Service Tax Audit Manual and Goods and Services Tax (GST) Audit Manual, 2019  published by the Directorate General of Audit, Indirect Taxes and Customs, New Delhi

Fully met

(ii)           a) Rule 22 of Central Excise Rules, 2002 and Rule 5A of Service Tax Rules, 1994 and the Audit     

     Manual as above.

b) Section 65 of the CGST Act, 2017 and Rule 101 of the CGST Rules, 2017

Fully met

(iii)          As (ii) above

Fully met

(iv)          Annual

Fully met

1.6

Categories of documents held by the authority under its control

[Section 4(1)(b) (vi)]

(i)             Documents held include the records and registers related to the Administration and Accounts, Vigilance and Confidential matters of employees.

Fully met

(ii)           Respective sections headed by the Superintendent/AO/ACAO

Fully met

1.7

Boards, Councils, Committees and other Bodies constituted as part of the Public Authority

[Section 4(1)(b) (viii)]

(i)             Not Applicable

Fully met

(ii)           ----do----

Fully met

(iii)          ----do----

Fully met

(iv)          ----do----

Fully met

(v)            ----do----

Fully met

(vi)          ----do----

Fully met

(vii)        ----do----

Fully met

(viii)       ----do----

Fully met

1.8

Directory of officers and employees

[Section 4(1)(b) (ix)]

(i)              

Fully met

(ii)           As Above.

Fully met

1.9

Monthly Remuneration received by officers & employees including system of compensation

[Section 4(1)(b) (x)]

(i)              

Fully met

(ii)           As per General Finance Rules.

Fully met

1.10

Name, designation and other particulars of public information officers

[Section 4(1)(b) (xvi)]

(i)             Shri. Deepak Kumar, Assistant Commissioner-CPIO,    

Shri.ShivkumarPopatSalunkhe, Joint Commissioner – 1^st Appellate Authority

Fully met

(ii)           The address of all the above public information officers is the same as that of the Commissionerate Office address.

CPIO-Tel. No.- 020 – 26051602/4/26052205 –Extn-5112

Email id -   deepakkumar.g139001@gov.in

Appellate Authority Tel No.- 020-29700045  Email id- sp.salunkhe@gov.in

Fully met

1.11

No. of employees against whom Disciplinary action has been proposed / taken

[Section 4(2)]

(i)             No. of disciplinary cases pending – 01

Fully met

(ii)           No. of disciplinary cases finalized – Nil

Fully met

1.12

Programmes to advance understanding of  RTI

(Section 26)

(i)             No such Educational programmes undertaken in this Office.

Fully met

(ii)           No

Fully met

(iii)          No

Fully met

(iv)          No

Fully met

1.13

Transfer policy and transfer orders

[F.No. 1/6/2011-IR dt. 15.04.2013

 The transfer policy and transfer orders are not issued by this Office.

Fully met

2Budget and Programmes

S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met)

2.1

Budget allocated to

each agency

including all plans,

proposed

expenditure and

reports on

disbursements made etc.

[Section 4(1)(b)(xi)]

(i)             Total Budget = Rs. 17,39,12,000/-

(ii)           N/A

Fully met

(iii)          Salary, wages, TA/DA and actual expenditure for contractual labour, carriages, swachataabhiyan …

Fully met

(iv)          No revised allocation till date

Fully met

(v)            Disbursements are made on: http://pfms.nic.in

Fully met

Fully met

2.2

Foreign and

domestic tours

(F. No. 1/8/2012- IR

dt.11.9.2012)

(i)              Budget for Tours = Rs. 6,00,000/-

Fully met

(ii)  Tours undertaken by Commissioner-

Fully met

(iii)          Information related to procurements

a)     i) Notice inviting E-Tender for House Keeping uploaded on 17.10.2022 on the web site www.eprocure.gov.in (CPP Portal)

ii)  Notice inviting E-Tender for Vehicles uploaded on 08.08.2023 on the web site www.eprocure.gov.in (CPP Portal)

b)     Details of the bids awarded comprising the names of the suppliers of services being procured are as under:

c)     Not applicable

d)     Not applicable

Fully

met

2.3

Manner of execution of subsidy programme

[Section4(i) (b)(xii)]

(i)             Not Applicable, as this Office is not involved in any subsidy programmes

Fully met

(ii)           ---do----

Fully met

(iii)          ---do----

Fully met

(iv)          ---do----

Fully met

(v)            ---do----

Fully met

(vi)          ---do----

Fully met

(vii)        ---do----

Fully met

(viii)       ---do----

Fully met

2.4

Discretionary and non –discretionary grants [F.No. 1/6/2011-IR dt. 15.04.2013]

(i)             Not Applicable, as this Office is not involved in any such function

Fully met

(ii)           ---do----

Fully met

2.5

Particulars of recipients of concessions, permits of authorizations granted by the public authority

[Section 4(1)(b) (xiii)]

(i)             Not Applicable.

Fully met

(ii)           Not Applicable.

Fully met

2.6

CAG & PAC paras [F.No. 1/6/2011-IR dt. 15.04.2013]

Nil

Fully met

3.   Publicity Band Public interface

S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met)

3.1

Particulars for any arrangement for consultation with or representation by the members of the public in relation to the formulation of policy or implementation there of

[Section 4(1)(b) (vii)]

[F.No. 1/6/2011-IR dt. 15.04.2013]

(i)             Not Applicable. This Office is an Audit Commissionerate.

Fully met

(ii)           Not Applicable

Fully met

(i)             Not Applicable

Fully met

(ii)           Not Applicable

Fully met

(iii)          Not Applicable

Fully met

(iv)          Not Applicable

Fully met

(v)            Not Applicable

Fully met

(vi)          Not Applicable

Fully met

(vii)        Not Applicable

Fully met

(viii)      Not Applicable

Fully met

(ix)        Not Applicable

Fully met

3.2

Are the details of policies / decisions which affect public, informed to them

[Section 4(1)(c)]

(i)             Not applicable, as no policy decisions are made by this office.

Fully met

(ii)           As above.

Fully met

(iii)          As above.

Fully met

3.3

Dissemination of information widely and in such form and manner which is easily accessible to the public

[Section 4(3)]

(i)             The details about the structure and functioning of this Office have been put up on the website of the CGST Pune Zone.   http://www.punecenexcise.gov.in

Fully met

3.4

Form of accessibility of information manual / hand book[Section 4(1)(b)]

(i)             The Audit Manual is published by the DG, Audit, Indirect Taxes and Customs.

Fully met

(ii)           As above

Fully met

3.5

Whether information manual / hand book available free of cost or not [Section 4(1)(b)]

(i)             Available on www.cbic.gov.in.

Fully met

(ii)           As above.

Fully met

4.   E-Governance

S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met)

4.1

Language in which Information Manual / Handbook Available

[F.No. 1/6/2011-IR dt. 15.04.2013]

(i)             English, but the manual is not published by this office

Fully met

(ii)           Not applicable.

Fully met

4.2

When was the information Manual / Handbook last updated?

[F.No. 1/6/2011-IR dt. 15.04.2013]

Not Applicable

Fully met

4.3

Information available in electronic form

[Section 4(1)(b) (xiv)]

(i)             The structure, functions and organization details are available on the website of Pune Zone

i.e.www.punecenexcise.gov.in

Fully met

(ii)           As above.

Fully met

(iii)          As above.

Fully met

4.4

Particulars of facilities available to citizen for obtaining information

[Section 4(1)(b) (xv)]

(i)             The information about Audit Commissionerate is available on the website of Pune Zone.

Fully met

(ii)           www.punecenexcise.gov.in

Fully met

(iii)          Online

Fully met

(iv)          Available onwww.punecenexcise.gov.in

Fully met

4.5

Such other information as may be prescribed under

[Section 4(1)(b) (xvii)]

(i)             The senior officers are accessible to the assessees / public. The grievance / complaint is looked into as per the existing mechanism of grievance redressal of Central Govt. organizations

Fully met

(ii)           From the inception of the Commissionerate in June 2017 to Oct, 2020, 71 RTI applications were received and redressed.

Fully met

(iii)          Not Applicable.

Fully met

(iv)          Not Applicable.

Fully met

(v)            Not Applicable.

Fully met

(vi)          No Annual report is prescribed;, a quarterly report is submitted to the CCO

Fully met

(vii)        Not Applicable.

Fully met

(viii)       Principles of  Citizen Charter are followed

Fully met

4.6

Receipt & Disposal of RTI applications & appeals

[F.No. 1/6/2011-IR dt. 15.04.2013]

(i)             93 RTI Applications received from April 2023  to September 2023 and 83 RTI applications has been all have been redressedupto 30.09.2023.

Fully met

(ii)          NO Appeal was filed with the 1^st Appellate Authority  from April 2023 to September 2023.

Fully met

4.7

Replies to questions asked in the parliament

[Section 4(1)(d) (2)]

NIL

Fully met

5.   Information as may be prescribed

S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met)

5.1

Such other information as may be prescribed

[F.No. 1/2/2016-IR dt. 17.08.2016,  F.No. 1/6/2011-IR dt. 15.04.2013]

(i)   (a)  Current CPIO - Shri. Deepak Kumar, Assistant Commissioner

       FAA -              Shri. ShivkumarPopatSalunkhe, Joint Commissioner

(b)  Earlier CPIO - Shri. K. Vijaya Kumar, Assistant Commissioner

       Earlier FAA-  Shri. ShivkumarPopatSalunkhe, Joint Commissioner

Fully met

(ii)           No such audits of voluntary disclosure are conducted.

Fully met

(iii)        (a) 01.04.2023

(b) Shri. ShivkumarPopatSalunkhe, Joint Commissioner

Fully met

(iv)          Not Applicable.

Fully met

(v)            No such Committee is formed at the Commissionerate Office level.

Fully met

6.   Information Disclosed on own Initiative

S.No.

Item

Details of disclosure

Remarks/ Reference Points

(Fully met / partially met / not met- Not applicable will be treated as fully met / partially met)

6.1

Item / information disclosed so that public  have minimum resort to use of RTI Act to obtain information

Information has been given on the website www.punecenexcise.gov.in

Fully met

6.2

Guidelines for Indian Govt. Websites (GIGW) is followed (released in Feb, 2009 and included in the Central Secretariat Manual of Office Procedures (CSMOP) by Deptt of Administrative Reforms and Public Grievances, Ministry of Personnel, Public Grievance and Pensions, Govt. of India.)

(i)             Not applicable at Commissionerate level as there is only one website for CGST & Customs Pune Zone which is being updated / managed by CGST Pune-I Commissionerate.

Fully met

(ii)           No

Fully met