Department of Trade & Taxes Hiring of 2 Chartered Accountancy Firms for Engaging 20 Chartered Accountants

Background and Introduction

The Department of Trade & Taxes, Govt. of Delhi invites proposal from eligible firms registered as sole Proprietary Firm, a Partnership firm or a Limited Liability Partnership Firm/Company having registered Office in India, for selection of two CA firms for providing 10 full time Qualified Chartered Accountants each to assist the Zonal Officers/ Proper Officers of Delhi Trade and Taxes Department in highlighting areas, assisting the department in statutory issues that may arise during adjudication or assessment of tax-returns, tax audits, potential issues related to tax evasion and other such matters related to strengthening of tax administration in GNCT of Delhi.

The Bids shall be received pursuant to this RFP document, in accordance with the terms set forth herein as modified, amended and clarified from time to time by the Department. Bidders are advised to go through the RFP thoroughly and familiarize themselves with various arrangements required for successful completion of the contract.

The Bidders may submit the bids Pre-Qualification, Technical and Commercial on or before prescribed date and time mentioned in the RFP Schedule, Online on the e-procurement portal at https://govtprocurement.delhi.gov.in.

Brief Description of the Bidding Process:-

The Department has adopted three stages bidding process for selection of the Bidder for award of the work. Under this process, the bid shall be invited under three stages i.e. Pre-qualification Bid(Annexure 12),Technical Bid (Annexure- 13,13A ) and the Commercial Bid quoting the bid price(Annexure 15). Stage I is Pre-Qualifying for which the bidder will be judged on the Credentials of the Firm. Stage II is the Technical Bid for which only the firms who qualify in the Stage I will be considered. The Technical Bid will examine the competence of the CAs based on the CVs submitted by each Firm. Stage III is the Commercial Bid which shall be opened only for those firms who cross a certain fixed mark in the Technical bid as elaborated in Para 5. L1 Firm will be selected and L2 Firm will be given an opportunity to match the Commercial Bid of L1. If L2 Firm is unwilling, L3 firm will be given chance, failing which L4 firm and so on. The Department will hire 2 Firms who will provide 10 CAs each to start with. In case the L 2 Firm not willing to match L1 bid or any of the firm defaults during execution of the project, the Department reserves the right to hire all 20 CAs from 1 Firm, at the contracted price, proportionate to the number of CAs actually engaged.

The Department will select 10out of 15 CAs whose CVs have been provided by each successful Firm. The no. of CAs to be provided by each firm may vary in future in case the performance of any firm or the CA provided is not up to the mark. The Department will have the liberty to obtain services of all 20CAs from one firm or bigger percentage of CAs from one firm depending upon the quality of service provided. The payments will be altered proportionally.

Selection Criteria: –

The Pre-Qualification Bid will be out of a maximum of 40 Marks. The firm should be in practice for at least 5 years and have an Average audited annual turnover of at least 30 Lacs in for the past 3 Financial Years (i.e. 2018-19, 2019-20,2020-21). Only the firms which obtain at least 30 out of 40 Marks in the Pre-Qualification Bid(Firm Credentials) will be considered as qualified for Technical Bid. Subsequently, the Technical Bid (CV of CAs) will be opened. The Technical Bid will be out of a maximum of 100 marks. In order to qualify in the Technical Bid, the Firms must score at least 60 out of 100 Marks for the CVs of 15 CAs. The Commercial Bids will then be opened.L1 Firm will be selected and L2 Firm will be given an opportunity to match the Commercial Bid of L1. If L2 Firm is unwilling, L3 firm will be given chance, failing which L4 firm and so on. The Department will hire 2 Firms who will provide 10 CAs each to start with (10out of 15 to be chosen by the Department). In case the 2nd Firm is not available, the Department reserves the right to hire all 20CAs from 1 Firm. Contract period shall be awarded initially for 2 years to the 2 selected firms. Contract may also be awarded to the 1 Firm only. Contract period is extendable by 1 year depending upon the performance. Contract may be terminated prematurely if the firm is not found to be satisfactory. If the firm replaces any resource for reasons other than that attributable to the Department, the firm will be penalized 5% of the total monthly remuneration of the firm for that month per change. The no. of CAs to be provided by each firm may vary in future and will depend upon the performance of the CAs provided by the firm. The Department will have the liberty to obtain services of all 20CAs from one firm or bigger percentage of CAs from one firm depending upon the quality of service provided. The Department reserves the right to terminate the services of the firm in case of failure to meet the performance standards. In case of a replacement for any particular CA due to non-performance as adjudged by the department, it may direct the concerned firm to provide 3 CAs for selection interview to be conducted by the Department in order to fill any vacancy. The CA replaced by the firm should have equivalent or superior CV when compared to the CA to be replaced as elaborated in Para no. 7.

The details of the weightage based on which points/marks will be given to each Bidding firm is given in Annexure 13 which will be filled up by the Bidding firm as per proforma in Annexure 13 A.

Scope of Work:

The Hired CAs will be expected to aid and advise the Zonal officers and proper officers of the department in:

1. Analyzing the returns of the registered persons.
2. Examining the records and books of accounts of the registered person.
3. Verifying the compliance of provisions of DGST Act, CGST Act ,IGST Act,2017 & DVAT Act 2004 and rules made there under including the correctness of turnover declared, Input Tax Credit availed, tax paid, refund claimed etc. if any, by the registered person.
4. Highlighting areas of potential tax evasion, identifying/analyzing fake dealer chains.
5. Possibilities of recovering the tax evaded thereby bolstering the revenue collection for the Government.
6. Forensic Audit.
7. Analyzing and updating the Departmental Officers on the latest changes in GST Act/Rules, analyzing notifications and latest judgement of various Authorities & Courts.
8. Imparting Training/Resource Persons for capacity building in GST/VAT.
9. Analyzing registered person profile through reports available on the GSTN portal.
10. Any other work assigned by the Department.

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