| S.No. | Key Services | Timelines |
| 1 | i. Acknowledgement of all written communication including declarations, intimations, applications and returns | 3 days |
| ii. Acknowledgement of communication received through electronic media | Immediate
|
| 2 | Convey decision on matters including declarations or assessments | 15 days |
| 3 | i. Disposal of refund claim of Customs Duty
ii. Disposal of refund claims of GST | 90 days from receipt of complete application
60 days from receipt of complete application |
| 4 | |
| (a) In Case of electronic processing of drawback claims | 3 days from Export |
| (b) In Case of manual processing of drawback claims | 15 days of filing of manual return |
| ii. Fixation of Brand rate of Duty Drawback | 25 days from date of complete application |
| 5 | Cargo Release Time |
(a) In case of exports, for
i. Sea Cargo
ii. Air Cargo
iii. ICD
iv. LCS |
i. 24 hours
ii. 12 hours
iii. 24 hours
iv. 24 hours |
(b) In case of imports, for
i. Sea Cargo
ii. Air Cargo
iii. ICD
iv. LCS |
i. 48 hours
ii. 24 hours
iii. 48 hours
iv. 48 hours |
| 6 | GST Registration | i. 7 days (where Aadhaar number is authenticated)
ii. 30 days (where Aadhaar Authentication has not been opted, or Aadhaar Authentication fails, or where the applicant is identified for physical verification of the premises. |
| 7 | Amendment in registration, if found eligible | 15 days |
| 8 | Cancellation of GST Registration | 30 days from the date of application |
| 9 | Advance intimation before undertaking audit | Minimum 15 days |
| 10 | Conclusion of Audit, if being conducted at the premises of the auditee
- a. GST Audit
- b. Customs Audit
|
- a. 90 days from the commencement of audit
- b. 30 days from the commencement of audit
|
| 11 | Intimation of findings of audit
- a. GST Audit
- b. Customs Audit
|
- a. 30 days after conclusion of audit
- b. 7 days after finalization of audit report
|
| 12 | Release of seized documents and things, if not required by the Department | 30 days after issue of Show Cause Notice |
| 13 | Complete examination and clearance of export consignment at factory/warehouse premises | 24 hours from receipt of application by proper officer
|
| 14 | Permission for self-sealing for export consignment | 10 days from receipt of application by proper officer |
| 15 | Issue of Orders-in-Original/Orders-in-Appeal | GST
O-I-O: 30 days from the date of conclusion of personal hearing where all the requisite information is available
O-I-A: 1 year from the date on which appeal is filed.
CUSTOMS
O-I-O/ O-I-A: 30 days from the date of conclusion of personal hearing where all the requisite information is available |
| 16 | Finalization of provisional assessment | GST
6 months from the date of passing of the provisional order
CUSTOMS
30 days from the date of conclusion of inquiry or submission of requisite documents |
| 17. | Return of Bond and BG in Export Promotion Schemes |
| (a) When not selected by customs for verification | 10 days from receipt of complete application including EODC |
| (b) Other cases not under investigation | 30 days from receipt of complete application including EODC |
| 18 | CPGRAMS | 21 days |
| 19 | Suggestions for Ease of Doing Business (EoDB)- This Key facility has been provisioned for receiving suggestion from Trade/ Trade Associations/ Taxpayers and ensuring due consideration of the same by CBIC. | |
