Organisation Functions

Organisation Functions

The Principal Chief Controller of Accounts (Pr. CCA) is the Head of the Payment and Accounting Organization in the Central Board of Indirect Taxes & Customs. Secretary (Revenue) is the Chief Accounting Authority of CBIC. O/o Pr. CCA CBIC is also the nodal agency for the Accounting and Reconciliation functions under GST regime. GST is a comprehensive Indirect Tax levy on manufacture, sale and consumption of goods as well as the services. It has replaced all the indirect taxes levied on goods and services by the Central and State Governments with its unique 04 components i.e. CGST, SGST/UTGST, IGST and Compensation Cess.

The main responsibilities of Office of Principal Chief Controller of Accounts are:

Discharging payment functions of all Commissionerates / Directorates through 80 Pay and Accounts Offices and delegated Cheque Drawing DDOs located at various locations in the country.

Accounting of both Expenditures and Revenues (Indirect Taxes) of each Commissionerate/ Directorate on a monthly basis (through the Pay and Accounts Offices) and final consolidation of accounts of CBIC through the Principal Accounts Office at Head Quarters.

Preparation of Annual Head-wise Appropriation Accounts and Statement of Central Transactions of the Department for the Union Finance Accounts.

Prescribing banking arrangements for Indirect Tax collections, including nomination of banks and bank branches (determining accounting procedural requirements) and exercising coordination with the Reserve Bank of India and Office of Controller General of Accounts (CGA) in the Ministry of Finance.

Tracking, monitoring, reconciliation and accounting of Indirect Tax revenues including monitoring delays in remittances to Government account.

Conducting Internal Audit of Customs, Service Tax and Central Excise Commissionerates at Headquarters, Division and Range level.

Rendering financial and technical advice to CBIC on matters relating to collection, accounting, banking arrangements and advice on classification of indirect taxes.

Presently, there are 80 Pay and Accounts Offices (PAOs) located all over the country functioning under the Pr. CCA in discharging these responsibilities. Two new e-Pay and Account Offices (e-PAOs) have been created w.e.f. 01.08.2008 to account for e-payments of Central Excise and Service Tax at Chennai and Mumbai respectively. Additionally, two exclusive Revenue PAOs have also been set up in Kolkata w.e.f. 01.12.2008 and in Mumbai w.e.f. 1.04.09 to account for physical payments of Central Excise and Service Tax. There are 1202 DDOs (Drawing and Disbursing Officers) under the payment control of this office. 84 DDOs have been delegated cheque-drawing powers, and the remaining 1118 DDOs are Non-Cheque Drawing and Disbursing Offices (NCDDOs) who submit their payment bills to the Cheque Drawing DDOs or to the PAOs directly.