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PROPOSED ADMINISTRATION OF GST (PART-II)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 28-11-2016 Last Replied Date:- 30-12-1899 - Audit under GST Audit function will be under the Member (L&J, Audit) of the Board to whom DG Audit, Directorate of Legal Affairs, Principal Chief Commissioners of Regions, Authorized representatives of Tribunal / Settlement Commission / Advance Ruling etc and Appellate Commissioners will report. The Appellate Commissioners would be reporting to Regional Principal Chief Commissioners .....

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der it specialized regional audit units. The audit done by this Directorate will be 360 degree Audit in all respect which will cover GST and Customs. It will increase ease of doing business for bigger assesses who have presence in multiple locations. Powers of Board / Commissioner The Board or Commissioner are empowered to - appoint officers assign the functions to the officers make regulations on any provisions of the Act on recommendation of GSTC delegate the powers to officers, subject to con .....

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T zone will have following type of Commissionerates- GST Commissionerate Central Excise Commissionerate & Legacy Commissionerate Customs Commissionerate Zone will be headed by the Chief Commissioner. For better coordination between Centre and States, it is suggested that there will be Apex level and Zonal level Coordination Committee. Principal Chief Commissioner of respective zone and Chief Secretary of States would attend the meeting of apex level committee. Commissioner CGST / IGST and Co .....

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joint-audit, if state so wishes, joint actions, report and statistics etc. The Commissionerate can have State officers on deputation as well. Any issue of mutual importance can be discussed with the Commissioner SGST by the Commissioner CGST and plan of actions can be worked out. The Sub-Commissionerates would be headed by Additional Commissioner/Joint Commissioner who would head 10 divisions on an average. GST Divisions will further have ranges. It is expected that each Division shall be approx .....

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eport of taxes paid, refund given etc., levy and collection of CGST and IGST, stuffing of export containers, refund/rebate for exports, audit, help desk for assesses, aiding the SGST officers in case of joint audit, joint action, etc. The Division head shall report to Commissioner SGST and Additional Commissioner / Joint Commissioner as well whereas the reporting to Commissioner SGST would be for operational requirements, report and data submission. The appraisal would be for 360 degree appraisa .....

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uthority would exclude the Board itself (CBEC or CBIT) and appellate authorities viz, First Appellate Authority and Appellate Tribunal. Officers under GST Under GST regime, Commissioner of GST would include - Commissioner of CGST Commissioner of SGST Commissioner of IGST appointed under the CGST Act/ IGST Act. Section 4 of the CGST Act and Section 32 of the IGST Act provides for officers to be appointed under the law. Such person shall be considered as proper officer for the function (s) assigne .....

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