Availability of a sound statistical data base is a pre-requisite of sound planning in any field of economic activity. It is more so in the case of Revenue from Indirect Taxes (Central Excise, Customs and Service Tax) where statistics is required by policy makers not only for policy planning but also for monitoring of revenue collection on a regular basis. Therefore the role of a strong database for the purpose of planning and policy and formulation in respect of revenue from Central Excise, Customs and Service Tax hardly needs any emphasis. The need for creating a sound statistical system in respect of Indirect Taxes led to establishment of what is now known as Directorate of Data Management.
Creation of Directorate of Data Management
This Directorate was started as a small branch office in 1947 in Board's office, on the recommendation of Statistical Expert Committee, expanded to become a full fledged Directorate in 1972, namely- The Directorate of Statistics & Intelligence, Customs & Central Excise. Apart from providing statistical input to CBEC, the Directorate was also entrusted with the job of bringing out important publications viz. Central Excise Tariff, Customs Tariff and Monthly Bulletins etc. However, keeping in view the expansion of statistical activity, the work relating to publication of Central Excise Tariff, Customs Tariff and Budget Bulletins was separated from Statistical work and a separate Directorate of Publication was created for the purposes of publication work. The Directorate of Statistics and Intelligence was renamed as Directorate of Data Management, Customs & Central Excise w.e.f. 27th June, 2002. The Directorate of Data Management is part of Directorate General of System and Data Management headed by a Director General. He is assisted by an Additional Director General, one Deputy Director General (ISS Cadre), one Chief Statistical Officer (ISS Cadre), one Additional Commissioner, One Senior most Programmer, two Deputy/Assistant Commissioners and two Senior Research Officers (ISS Cadre).
The pivotal function of Directorate of Data Management is to collect, compile and analyze statistics relating to Central Excise, Customs and Service Tax for fulfilling the data requirement in the context of Budgeting, Planning and Monitoring; and to render technical advice to the Central Board of Excise & Customs from statistical standpoint.
Reports and Publications
As per the recommendations of the Working Group constituted by Central Board of Excise & Customs for streamlining the reports/returns in indirect taxes, the revenue data is furnished to Directorate of Data Management by the Central Excise, Customs and Service Tax field formations in two important monthly reports, namely- Monthly Performance Revenue Report (FMR) and Monthly Revenue Report (MRR).
Monthly Performance Revenue Report (FMR):
The FMR, on the Excise side, contains details of Excise revenue from major commodities, performance in key result areas, duty foregone, top 10 assessees, production/ clearance etc. it also includes information on Service Tax collected from top 20 services. On the Customs side, the report contains revenue from major commodities, quantities and values of major items imported, performance in key result areas, top 10 importers, duty foregone under Export promotion Schemes, drawback paid etc. and information on quantities and values of major goods imported during the month.
Monthly Revenue Report (MRR):
The MRR are detailed reports regarding the details of monthly revenue realization etc. in respect of Central Excise, Service Tax and Customs separately.
Monthly Revenue Report on Excise (MRR-EX) This report indicates the revenue realization and targets, break-up of revenue from petroleum and non-petroleum products, budget-head wise and duty-wise break-up and number of SSI and Non-SSI units, units paying revenue Rs. 1 crore per annum etc.
Monthly Revenue Report on Customs (MRR-CUS) This report gives the Customs revenue targets and actual realization and Budget Headwise Revenue realization and duty-wise break-up of Duty / Cess from major Commodities imported / exported.
Monthly Revenue Report on Service Tax (MRR-ST) This report indicates the revenue realization and targets, as well as the Service-wise revenue from all services.
In addition to the above, this Directorate is also entrusted with the job of bringing out the following important publications:-
(I) Central Excise Formations at a Glance: It consists of details about the field formations, their jurisdictions and revenue collected from each of these formations.
(II) Central Excise-An Abstract of Statistics: It consists of data in respect of Central Excise revenue Commissionerate-wise and Budget head-wise along with PLA and Cenvat collection.
(III) Particulars of Factories paying revenue of Rs. one crore and above: It consists of names and relevant particulars of all factories who pay revenue of Rs. one crore and above.
(IV) Customs At a Glance: It consists of particulars of Customs revenue collected from each Commissionerate.
(V) Customs Formations at a Glance: It consists of details about the Customs field formations, their jurisdiction and revenue collected from each of these formations.
The Directorate has also decided to bring out one more publication, namely - 'Service Tax Formation at a glance and an Abstract of Statistics' for the current financial year.
Stakeholders for Compilation and Usage of Indirect Taxes Revenue Statistics
The various stake holders in the System for collection, validation, compilation/tabulation as well as report writing and usage of data can be broadly divided into three categories, as detailed below:
On the Excise side, the Commissionerates call for the reports from the Divisions/Ranges under them. The returns of Service Tax in form ST-3 are, however, required to be filed by the tax-payers only on a quarterly basis. As far as Customs data is concerned, the source document is the Bill of Entry/ Shipping Bill filed by the Importers/ Exporters. The information collected is furnished by the field formations to various agencies.
Directorates such as the Directorate of Data Management and DGICCE compile information relating to revenue and technical matters respectively at an All-India level, either Zone-wise or Commissionerate-wise. The data is then furnished to the users, mainly the TRU and CBEC.
Apart from the TRU and CBEC, there are other agencies and organizations, which require data. The DGCIS Kolkata under the Ministry of Commerce compiles and furnishes Foreign Trade Statistics based on the Daily Trade Returns (DTRs) furnished by the Customs Formations. The Ministry of Labour is also calling for information regarding No. of Biris produced and cleared as well as the Cess on Biris. Similarly, the Spices Board under the Ministry of Commerce calls for details regarding Export of Spices. The Ministry of Statistics & Programme Implementation also requires State-wise data regarding production, clearances and inventories for estimating National Income aggregates such as GDP. The Ministry of Statistics & Programme Implementation also requires details regarding manufacturing units to build up a National Business Register, detailing all categories of businesses including manufacturing and services. The Directorates of Drawback, Legal Affairs, Logistics, O & MS as well as the Directorates General of Valuation, Revenue Intelligence, Central Excise Intelligence, Audit and Vigilance are the other users of data within the Department.
The process of liberalization and economic change has further enhanced the importance of timely availability of accurate and reliable statistics both at macro as well as micro level. With the process of computerization of Central Excise, Customs and Service Tax statistics in the country which includes the online revenue reporting application software (e-Management of Revenue data), it is expected that there will be a quantum jump in respect of timeliness, accuracy and adequacy of Central Excise, Customs and Service Tax statistics. Quick and efficient entry of data from source documents and proper validation of data before uploading the tables in the central server, will hold the key to successful computerization of all data flows.