PROPOSED ADMINISTRATION OF GST (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-11-2016<\/p>\n
Audit under GST
\nAudit 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.
\nThe Appellate Commissioners would be reporting to Regional Principal Chief Commissioners for administration and would be reporting to Member for legal issues. The Authorized Representatives (AR) will report to Chief Commissioner and below. As legacy pendency will be very huge and due to new tax regime, in initial years, chances of litigation will be very high. To mitigate this, it is suggested that benches of tribunals may be created in each states and to wipe out legacy issue power of single bench may be increased up to ₹ 5 crore.
\nThe Directorate General o<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and Customs. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 15-25%. The functions of the Division would include report 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 appraisal. Ranges would be co-terminus with 1000 assessees per 20 sq km area as the case may be. It would be headed by Superintendent. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Commissioners of CGST or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" PROPOSED ADMINISTRATION OF GST (PART-II)By: – Dr. Sanjiv Agarwal Goods and Services Tax – GSTDated:- 28-11-2016 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 … Continue reading “PROPOSED ADMINISTRATION OF GST (PART-II)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2000","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2000"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2000\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIt is expected that each GST zone will have following type of Commissionerates-
\n * GST Commissionerate
\n * Central Excise Commissionerate & Legacy Commissionerate
\n * Customs Commissionerate
\nZone 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 Commissioner SGST will attend the Zonal coordination meeting which will be headed by Zonal Chief Commissioner. GST Commissionerates will further be divided into sub-commissionerates with GST Divisions and Anti-Evasion Wing.
\nEach GST and Central Excise Commissionerate would be headed by Commissioner. It would have 30 divisions on average. The Anti-Evasion Wing should work from the Commissionerate Head Quarters. The Commissioner shall also liaise w<\/p>\n
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\nAdjudication of Cases
\nThe duly appointed adjudicating authorities shall adjudicate the matters other than appeals in the GST regime. As per section 2(4), 'adjudicating authority' means any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Au<\/p>\n
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\n Principal Additional Directors General of CGST,
\n\tCommissioners of CGST or
\nAdditional Directors General of CGST,
\n First Appellate Authority,
\n Additional Commissioners of CGST or
\nAdditional Directors of CGST,
\n\tJoint Commissioners of CGST or
\nJoint Directors of CGST,
\n\tDeputy Commissioners of CGST or
\nDeputy Directors of CGST,
\n * Assistant Commissioners of CGST or
\nAssistant Directors of CGST, and
\n such other class of officers as may be appointed for the purposes of this Act.
\nUnder SGST:
\n * Commissioner of SGST,
\n * Special Commissioners of SGST,
\n * Additional Commissioners of SGST,
\n * Joint Commissioners of SGST,
\n * Deputy Commissioners of SGST,
\n * Assistant Commissioners of SGST, and
\n * such other class of officers and persons as may be appointed for the purposes of this Act. [List is indicative]
\n Under IGST:
\n * Principal Chief Commissioners of IGST or
\n Principal Directors General of IGST,
\n\tChief Commissioners of IGST or
\n Directors General<\/p>\n
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