TOPICS

COVERED
 GST ADMINISTRATION

 ORGANISATIONAL PROPOSED STRUCTURE UNDER GST

 AUDIT COMMISSIONERATES

 GST COMMISSIONERATES

 LARGE TAXPAYING UNIT (LTU)

 CLASSES OF OFFICERS UNDER CGST & SGST

 APPOINTMENT OF OFFICERS UNDER CGST & SGST

 POWERS OF GST OFFICERS UNDER CGST ACT

 GST COUNCIL & ITS FUNCTIONS

 ROLES & RESPONSIBILITIES OF GST COUNCIL

 POWERS OF THE GST COUNCIL

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GST ADMINISTRATION
INTRODUCTION:
 “Too many cooks spoil the broth” perhaps this would have been in
the thoughts of Group on Implementation of GST while analyzing
the organizational structure for GST.
 This group is a committee constituted by the Government that has
been framed to analyze all the aspects which will be affected by
implementation of GST. On 12.07.2010, the Group has given their
report. In this article, we are discussing the administrative
changes proposed by the Group under GST regime.
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ORGANISATIONAL STRUCTURE PROPOSED UNDER GST
 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 various functions of registration,
audit, refund, adjudication ( FJ, legal, recovery, taxpayer services
etc.

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 Under GST, the Group has recommended functional division of work.
It is proposed that different divisions of an office should handle
different functions of registration, audit, refund, adjudication,
legal, recovery, taxpayer services etc. This has been done to
encourage specialization as well as better organizational structure.
 It has been proposed that the new structure would be having
 (i) GST Commissionerates having a functional or combination of
functional & territorial jurisdiction and
 (ii) Separate Commissionerates for Audit & Anti-evasion. Thus,
exclusive Audit and Anti-evasion Commissionerates have been
proposed.
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AUDIT COMMISSIONERATES
1. 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-ordinated by the office of ADG (Audit).
Additional director general. SKASC 6
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2. PROPOSAL FOR GST:-
 Looking to the success and achievements of DGCEI, it is being
accepted that an entity entrusted with a specialized function snatch a
better result. As such, it is proposed that separate and exclusive
Commissionerates should be set up for audit and anti-evasion work.
 For the taxpayers having Multi-locational units (MLU) in a state, for
high revenue-paying units and for some of the complex business
sectors, it is recommended that the Audit must be conducted by Audit
Commissionerates. And for other assessees, it is proposed that the
jurisdictional GST Commissionerates should do the Audit work.
 Ex; banking,financial services, mining industry…
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ANTI- EVASION COMMISSIONERATES
1. PRESENT SCENARIO:
 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
investigation at national level. It is top-ranked of three as regards
quality of cases booked, value of goods and amount of duty involved in
offence cases. The reason is being analyzed as this is an independent
and specialized entity devoting its 100% in this particular task only.
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2. PROPOSAL FOR GST:-

 It is proposed that the anti-evasion work should be handled by a

more specialized and exclusive Anti-evasion Commissionerate.
Proposal for set up of one exclusive Anti-evasion
Commissionerate in one state is forwarded.
 However, in case of certain states where there are smaller
numbers of taxpayers like in North-eastern states, Uttarakhand
etc., one anti-evasion Commissionerate may have jurisdiction over
more than one State.

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 Case may be vice versa in the States like Maharashtra and
Gujarat where one state may require more than one Anti-evasion
Commissionerate.
 Just like audit Commissionerate, anti-evasion Commissionerate
will also face a lot of similar problems like follow up of the cases
made by the anti-evasion team.
 If no proper follow up is there, the efforts/aim of setting up
separate Commissionerate will be senseless.

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STAFF OF AUDIT / ANTI – EVASION COMMISSIONERATES
 The Group has proposed that the entire staff of Audit/Anti-evasion
Commissionerates is not required to be centralized at the headquarters.
They can be placed at different places within the state which will be as
per the administrative requirements.
 The Group itself has proposed the establishment of specialized cells for
specific industry or sector.
 It is also proposed to divide the Commissionerates on functional basis
which will also affect the movability of the staff and their services. It will
also be limited to that particular function. If they are moved to another
sector/department, it will reduce the quality of work.

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SUPERVISION OF WORK
 The Group has recommended that Audit/Anti-evasion work at
Commissionerates should be supervised by officers of the rank of Chief
Commissioners. One Commissioner can be made in-charge of 3-4 such
Commissionerates.
 At the apex level, the Group proposed that DG (Audit) and DG (Anti-
evasion) should be made Nodal Officers to ensure proper co-ordination
of work of Chief Commissioners of Audit and Anti-evasion. As such, in
the hierarchy, the audit/anti-evasion Commissionerates alongwith
jurisdictional Commissionerates will report to Chief Commissioners who
in turn will report to DG (Audit)/DG(Anti-evasion) (also known as nodal
officers). The nodal officers will be accountable to the Board.
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GST COMMISSIONERATES
 The Group has recommended three types of GST Commissionerates
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. Also, some assessees have more than one premises in a
state. It has also been considered that now CBEC will be administering
manufacturers, types of dealers, service providers and inter-State
dealers. Central board of excise and customs.
 Thus, it has been provided that a uniform organizational structure for
the entire country would not work and different types of organizational
structure is required depending upon dispersal/diversity of assessees
in an area. SKASC 13
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GST COMMISSIONERATES
 The Group has recommended following types of
Commissionerates which will have a clearly defined
geographical jurisdiction:
(a) One-tier functional Commissionerate
(b) Two-tier functional Commissionerate
(c) Three-tier territorial Commissionerate

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ONE-TIER FUNCTIONAL COMMISSIONERATES

CHARACTERISTICS:-
1. It is proposed for cities having large concentration of
assesses.
2. It will be formed on functional basis.
3. It will comprise of different divisions wherein specific functions
like registration, processing of returns, refund, adjudication,
administration, appeal, recovery of arrears etc. will be
performed.
4. Each division may further have
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5. This type of Commissionerate will promote specialization and
improve efficiency. It would also avoid movement of files from Range
to Division and from Division to Commissionerate Headquarters as is
being done presently. Duplicity of work will also be minimized.

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TWO-TIER FUNCTIONAL COMMISSIONERATES
CHARACTERISTICS:-
 It is proposed for cities where taxpayers are spread over a relatively
large area i.e. within 50-100 Kms from the Commissionerate Hqrs.
 Under this type of Commissionerate, there will be territorial
Divisions.
 The divisions will work on functional basis. It means each division
will perform specific function like registration, processing of
returns, refund, adjudication, administration, appeal, recovery
of arrears etc.
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THREE-TIER TERRITORIAL COMMISSIONERATES

CHARACTERISTICS:-
 It is proposed where the assessees are spread over a large
area like in present Central Excise Commissionerates of
Belgaum, Meerut-II, Guwahati, etc.
 This is designed on the present structure of
Commissionerates with Divisions and Ranges based upon
the territorial jurisdictions.

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COMBINATION OF ONE-TIER, TWO-TIER AND THREE-TIER

COMMISSIONERATES:
 The Group also proposed that the Commissionerates can
also organized based upon combination of more than one
type.
 For example: A Commissionerate has 3 Divisions in the city
and 2 divisions outside the city. For the 3 divisions in the city,
one-tier form can be adopted and for the other two divisions,
two-tier organization can be followed.
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 There may be cases where an assessee is having more than one
premises which fall under the jurisdiction of other Commissionerates
within the same state.
 In such cases, it is proposed that assessee should be given the
choice to register under any of the Commissionerates within the
State. For this it has been proposed that all the Commissionerates
located within a State should have concurrent jurisdiction over the
entire State.
 Thus, one Commissionerate will have the legal backing to conduct
checks, verifications, audit and anti-evasion functions of an assessee
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OTHER RECOMMENDATIONS
 The present ACES work on a C-D-R (Commissionerate-
Division-Range) mapping. It is proposed to modify the same to
suit the new organizational structure.
 Since the entire proposal of GST is based on online
submissions – whether it is registration, return filing or
processing of return.
 As such, modification of the ACES is must for proper
implementation of GST.
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NUMBER OF COMMISSIONERATES IN GST
 Under GST regime, the Group has proposed that there should be 150
GST Commissionerates, 45 Audit Commissionerates (To audit Customs
Post-clearance Audit also) and 20 Anti-evasion Commissionerates.
 This has been proposed on the estimate that there will be about 35,000
to 50,000 assessees per Commissionerate depending upon the
dispersal of the assessees. And it was also felt that the number of
taxpayers in one Commissionerate may be more than in the other
Commissionerate.
 This estimation is also said to be in line with the cadre review proposal.
This cadre review proposal has been approved by the Board and the
Group has recommended that SKASC
it should be pursued vigorously. This
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STRONGER IT STRUCTURE
 The Group has felt that the success of GST would be
achieved only if we have a strong IT infrastructure.
 For this procurement of hardware is required for running the
system and also a lot of skilled officials for the DG
(Systems).
 Thus, the Group has concluded that office of DG (Systems)
needs to be strengthened substantially and at the earliest.

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LARGE TAXPAYING UNIT (LTU)
 The Large Tax payer unit is the one which is manufacturer or a
service provider which has paid excise duty of more than Rs. 500
Lakhs or service tax of more than Rs. 500 lakhs or is paying
advance tax of more than Rs. 10, 000 lakhs under the Income Tax
Act, 1961 and is assessee under the jurisdiction of specified
Income Tax Commissionerates of Bangalore, Chennai Mumbai or
Delhi.
 The LTUs have been given the benefit of transfer of credit from
one LTU to another and the removal of goods from one unit to
another without payment of duty.
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 A point was raised during the discussion as to whether the LTU should
be continued. The Group was satisfied with the encouraging results of
LTU functioning at the four places and has proposed that the LTUs
should continue at the State level for CGST, SGST and IGST.
 However, the Group has felt that whether the present benefits or special
dispensation given to LTU should be continued is a policy issued and
the Board has to decide the same. It has been said in the report that the
benefits given to the LTU would not be relevant under GST.
 Thus, it is required to be decided to continue the LTU concept or not. If
the LTU concept is continued then the entire legal provision of giving
option to the unit to join LTU is to be re-looked. It is also suggested that
certain major assessees would be compulsorily asked to join LTU.
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CLASSES OF OFFICERS (CGST) – SEC 3
Principal Director General / Principal Chief Commissioner

Director General / Chief Commissioner

Principal Additional Director General / Principal
Commissioner

Additional Director General / Commissioner

Additional Director / Additional Commissioner

Joint Director / Joint Commissioner

Deputy Director / Deputy Commissioner

Assistant Director / Assistant Commissioner

Such other class of officers as may be appointed

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APPOINTMENT OF OFFICERS – SEC 4
(a) The Board has the power to appoint the officers under the
CGST Act;

(b) The Board can also delegate its power of appointment of

officers to the Principal Chief Commissioner / Chief
Commissioner, or Principal Commissioner / Commissioner,
or Additional / Joint or Deputy / Assistant Commissioner.
The appointment can be done of the subordinate officers;

(c) The State Government has the power to appoint the officers
under the SGST Act;

(d) The jurisdiction of officers shall also be notified by the

Government or the Board as the case may be.
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CLASSES OF OFFICERS UNDER THE CENTRAL GOODS AND
SERVICES TAX ACT
 There shall be the following classes of officers under the Central
Goods and Services Tax Act, namely;
(a) Principal Chief Commissioners of CGST or Principal
Directors General of CGST,
(b) Chief Commissioners of CGST or Directors General of
CGST,
(c) Principal Commissioners of CGST or Principal Additional
Directors General of CGST,
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(d) Commissioners of CGST or Additional Directors General
of CGST,
(e) Additional Commissioners of CGST or Additional Directors
of CGST,
(f) Joint Commissioners of CGST or Joint Directors of CGST,
(g) Deputy Commissioners of CGST or Deputy Directors of
CGST
(h) Assistant Commissioners of CGST or Assistant Directors
of CGST, and
(i) such other class of officers as may be appointed for the
purposes of this Act. SKASC 31
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CLASSES OF OFFICERS UNDER THE STATE GOODS AND
SERVICES TAX ACT
 There shall be the following classes of officers and persons under
the State Goods and Services Tax Act namely.
(a) [Principal/Chief] Commissioner of SGST,
(b) Special Commissioners of SGST,
(c) Additional Commissioners of SGST,
(d) Joint Commissioners of SGST,
(e) Deputy Commissioners of SGST,
(f) Assistant Commissioners of SGST
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APPOINTMENT OF OFFICERS UNDER THE CENTRAL
GOODS AND SERVICES TAX ACT
 The Board may appoint such persons as it may think fit to be
officers under the Central Goods and Services Tax Act.
 PROVIDED that the persons appointed as officers under
the State Goods and Services Tax Act of a State shall be
deemed to be appointed as officers under this Act for the
purposes of section 7of this Act.

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 Without prejudice to the provisions of sub-section
 (1), the Board may authorize a Principal Chief
Commissioner/Chief Commissioner of Central Goods and
Services Tax or a Principal Commissioner/Commissioner
of Central Goods and Services Tax or an Additional/Joint
or Deputy/Assistant Commissioner of Central Goods and
Service Tax to appoint officers of Central Goods and
Services Tax below the rank of Assistant Commissioner of
Central Goods and Services Tax.
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APPOINTMENT OF OFFICERS UNDER THE STATE GOODS
AND SERVICES TAX ACT
 The Government may appoint such persons as it may think
fit to be officers under the State Goods and Services Tax Act:
 PROVIDED that the persons appointed as officers under
the Central Goods and Services Tax Act shall be deemed
to be appointed as officers under this Act for the purposes
of section 7 of this Act.

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 The Commissioner shall have jurisdiction over the whole of

the State, the Special Commissioner and an Additional
Commissioner shall have jurisdiction over the whole of the
State or where the State Government so directs, over any
local area thereof, and all other officers shall, subject to such
conditions as may be specified, have jurisdiction over the
whole of the State or over such local areas as the State
Government may specify.

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POWERS OF GST OFFICERS UNDER CGST ACT
 Inspection under GST

When does inspection under GST occur?

 A Joint Commissioner (or an officer of higher rank) may have
“reasons to believe” that in order to evade tax, any person has
done the following-
 Suppressed any transaction of supply
 Suppressed stock in hand
 Claimed input tax credit in excess
 Violated of any of the provisions
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 Any transporter or owner/operator of a warehouse has kept
goods which have escaped tax payment or has kept accounts
and/or goods in such a way as to evade tax
 Then he can authorize any officer in FORM GST INS-01 to
inspect places of businesses of:
 the taxable person or
 the transporter or
 owner/operator of warehouse
 He can also examine any other place if he sees fit.

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WHAT IS MEANT BY REASONS TO BELIEVE?
 ‘Reason to believe’ means having knowledge of facts (although does
not mean having direct knowledge), that would make any reasonable
person, knowing the same facts, to reasonably conclude the same
thing.
 As per the Indian Penal Code, 1860, “A person is said to have ‘reason
to believe’ a thing, if he has sufficient cause to believe that thing but not
otherwise.”
 Reason to believe is a determination based on intelligent examination
and evaluation. It is different from a purely subjective consideration,
i.e., an opinion. It is based on facts rather than an interpretation of
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IS IT NECESSARY TO RECORD THE ‘REASONS TO

BELIEVE’ IN WRITING, BEFORE ISSUING ORDER FOR
INSPECTION/SEARCH/SEIZURE?
 GST Act does not mention recording the reasons to believe.
In fact, Finance Act 2017 has amended Sec 132(1) & (1A)
of Income Tax Act retrospectively stating, that reason to
believe, shall not be disclosed to any person or any
authority or the Appellate Tribunal.

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SEARCH UNDER GST
WHAT IS THE DIFFERENCE BETWEEN SEARCH &
INSPECTION?
 SEARCH involves an attempt to find something. Search, in
tax/legal parlance, is an action of a government official (a tax
officer or a police officer, depending on the case) to go and look
through or examine carefully a place, person, object etc. in order
to find something concealed or to discover evidence of a crime.
The search can only be done under the proper and valid authority
of law.
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WHAT IS THE DIFFERENCE BETWEEN SEARCH &

INSPECTION?
 INSPECTION is the act of examining something, often closely. In
tax/legal language, it is a softer provision than search. It enables
officers to access any place of business of a taxable person and
also any place of business of a person engaged in transporting
goods or who is an owner/operator of a warehouse or godown.

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WHO CAN ORDER SEARCH UNDER GST AND WHEN?
 On the basis of results of inspection or any other reason, Joint
Commissioner of SGST/CGST or a superior officer can order for a
search if he has “reasons to believe” –
 There are goods which are liable for confiscation
 Any documents or books or other things which will be useful
during proceedings and are hidden somewhere
 He can, on his own or through an authorized officer, search and
seize the goods and documents.

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SEIZURE UNDER GST

WHAT IS MEANT BY SEIZURE?
 The term ‘seizure’ has not been specifically defined in
GST. In legal parlance, seizure is the act of taking over
something or someone by force through legal process,
such as the seizure of evidence found at the scene of a
crime. It generally implies taking possession forcibly
against the wishes of the owner.

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WHAT IS THE DIFFERENCE BETWEEN SEIZURE & DETENTION
 Not allowing the owner any access to the seized goods by a legal
order/notice is called detention. However, the ownership &
possession of goods still lie with the owner. It is issued when it is
suspected that the goods are liable to confiscation.
 Seizure is taking over or actual possession of the goods by the
department. But the ownership is still with the owner. Seizure can
be made only after inquiry/investigation that the goods are liable
to confiscation.

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PROCEDURE FOR SEIZURE
 The proper officer will give an order of seizure in FORM GST INS-
02.
WHAT ARE THE POWERS OF THE OFFICER AUTHORIZED TO
SEARCH?
 The officer authorized to search will have the power to seal the
door of the premises. He can also break open the door of any
premises if access is denied. He can also break open any
cupboard or box in which goods, books, documents etc. are
suspected to be concealed.
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WHAT HAPPENS IF IT IS NOT POSSIBLE TO SEIZE THE
GOODS?
 If it is not practicable to seize the goods, the proper officer will
order the owner not to remove these goods without prior
permission of the officer. The officer will issue an order of
prohibition in FORM GST INS-03.

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HOW LONG WILL THE BOOKS / DOCUMENTS REAMIN WITH THE
OFFICER?
 The officer will keep the books and documents as long as it is necessary for
examination and inquiry. Other books which are not relevant to the issue of
notice will be returned within 30 days from the date of notice.
 The seized goods can be released on a provisional basis against a bond for
the value of the goods in FORM GST INS-04. The owner must also furnish a
security in the form of a bank guarantee for the amount due (applicable tax,
interest and penalty payable).
 If the owner fails to produce the provisionally released goods at the
appointed date and place then the security will be encashed and adjusted
against the amount due. SKASC 48
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WHAT HAPPENS AFTER SEIZURE?
 The person, whose documents are seized, can make copies only
in the presence of an officer.
 If notice is not issued within six months (extendable by 6 more
months) of the seizing the goods, they will be returned.
 The Government can issue a list of hazardous or perishable
goods which can be disposed off as soon as they are seized.
 All goods seized will be listed properly by the officer.
 Does the Code of Criminal Procedure apply in such cases?

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 The provisions of the Code of Criminal Procedure will apply to
search and seizure.
 Other ways to check/inspect
 The Commissioner or an authorized officer can purchase any
goods and/or services from a taxable person. This will be done to
check the issue of tax invoices, whether they are maintained
correctly, and whether GST amount is clearly displayed. When the
goods are returned, the amount will have to be refunded by the
taxable person and the sales invoice will be canceled.

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ARREST UNDER GST

 If the Commissioner believes a person has committed an

offence u/s 132, the offender can be arrested under GST.

Read our article to know more about arrest under GST.

 GST also has provisions for interception and inspection of

goods in transit.

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GST COUNCIL

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GST COUNCIL – ARTICLE 279A
• Article 279A provides for constituting a council called the
Goods and Services Tax council within 60 days from date of
commencement of 101st Constitution Amendment Act, 2016.
Composition
• Union Finance Minister – Chairperson
• Union MOS –Revenue or Finance –Member
• Minister in charge of Finance or Taxation or any other
Minister to be nominated by each State. ( 28 states – 4 UT
with Ministers = 32)
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Quorum – 50% of Members

 Decision – by majority of not less than 75% of weighted
votes of the members present and voting – Centre –
weightage – 1/3rd , States – 2/3 rd – ie Centre has Veto
Power.
 Assuming all 34 members attend and both the Union
Ministers are in favour of a decision then it will be
carried only if at least 20 of States support it

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FUNCTIONS OF GST COUNCIL

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ROLES & RESPONSIBILITIES OF GST COUNCIL

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POWERS OF THE GST COUNCIL

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POWERS OF THE GST COUNCIL

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