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BASIC CONCEPTS OF GST (PART- 10)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 4-3-2016 Last Replied Date:- 22-3-2016 - Organizational Structure proposed under GST The organizational structure under the GST regime should be on functional basis rather than on territorial jurisdiction basis. The present organizational structure is based on territorial jurisdiction and one office i.e. Range handles all the different functions pertaining to units falling under their jurisdiction. Thus, one office handles the var .....

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ommissionerate Audit Commissionerate Present scenario: At present, the Audit work in Central Excise Commissionerate is done by the Audit teams which work under the direct supervision of an AC level officer who reports to the Commissioner. This is the case where units are located at one place. In the case of Multi Locational units (MLU) belonging to same assessee is co-ordinate by the office of ADG (Audit). Proposal for GST It is proposed that separate and exclusive Commissionerate should be set .....

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ized groups may provide policy inputs to the Board also. It was proposed that the entire staff of Audit Commissionerate is not required to be centralized at the headquarters. Anti-Evasion Commissionerate Anti-evasion work is done by three types of teams - (i) Anti-evasion wing of the Commissionerate Headquarters; (ii) Preventive units of the Divisions; and (iii) Directorate General of Central Excise Intelligence (DGCEI). Out of the three, the DGCEI is carrying out the work of intelligence and in .....

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the States like Maharashtra and Gujarat where one state may require more than one Anti-evasion Commissionerate more than one anti-evasion Commissionerate is required. It was also proposed that the entire staff of Anti-evasion Commissionerate is not required to be centralized at the headquarters. GST Commissionerate There are three types of GST Commissionerate to be set up. This has been done keeping in mind the fact that taxpayers within a state and amongst the states are not uniformly located. .....

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