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 various functions of registration, audit, refund, adjudication, legal, recovery, taxpayer services etc. Under GST, 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. The new structure would be having: Organizational Structure for GST Audit Commissionerate Anti-Evasion Commissionerate GST
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lized 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 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. Proposal for GST It is proposed that the anti-evasion work should be handled by a more specialized and exclusive Anti-evasion Commissionerate. 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. In
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ataraman – The Reply = SpontaneousGST is, as generally understood, a national code, intended and expected to be implemented and enforced uniformly across the country, the state barriers not coming in the way and leading to any influence / impairment in doing so. Perhaps, while one is not quite clear, the learned writer, it appears, is inclined to the said view as is gathered, though not made explicit, from the very opening sentence of the write-up. Should that be so, and if that were the view finding favour with the experts at large (open to correction, if wrong), then the matter might be worthwhile taking up with the highest authority , sooner than later, to the end of having the entire scheme of things as presently envisaged , revamped, appropriately, beforehand.The learned expert may wish to bring out sufficient clarity, for the common good. – Reply By Dr. Sanjiv Agarwal – The Reply = Yes, This call should be taken by the empowered committee and professional bodies and apex chambers
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