Pradeep Jain - Chartered Accountant

REORGANISATION OF BODIES IN GST REGIME

GST DAILY DOSE OF UPDATION

REORGANISATION OF BODIES IN GST REGIME:The Union Minister, Arun Jaitley has approved the renaming and reorganisation of CBEC as the Central Board of Indirect Taxes & Customs (CBIC) as the Central Excise Duty and Service Tax will be subsumed into GST. Consequently, there is need to replace Central Board of Excise and Customs with Central Board of Indirect Taxes & Customs (CBIC). CBIC would supervise the work of all its field formations and directorates and assist the government in policy making in relation to GST, continuing central excise levy and customs functions. The existing formations of central excise and service tax under the CBEC have been re-organised to implement and enforce the provisions of the proposed GST Laws. This is highly appreciated by IRS officers as earlier it was feared by them that the GST will dilute the powers of CBEC but the role of CBEC has been kept intact in the GST regime also.

Similarly, when the administrative body is being re-organised, the anti-evasion wing will also be re-organised in the GST regime. At present, there is DGCEI/DRI under the Central Excise Laws and Service Tax Laws which will be replaced by the Directorate General of Goods & Service Tax Intelligence. The Directorate General of Goods & Service Tax Intelligence is also being strengthened and expanded to become an important wing of the government in its fight against tax evasion and black money. This is done so as to ensure that there is no evasion in GST regime.

Furthermore, the training institute, NACEN will be renamed and re-organised to be called as National Academy of Customs, Indirect Taxes and Narcotics so as to train the officers of indirect tax administration both at Centre and State level, and to train the members of trade and industry. This has been done so as to train the officers and all concerned about the procedural and legal aspects of new law implemented so that the litigations are avoided to minimum possible extent.

It is pertinent to mention that the Press Release dated 25.03.2017 states that the CBIC will have 21 zones, 101 GST Tax payer Services Commissionerate comprising 15 sub-Commissionerate, 768 Divisions, 3,969 Ranges, 49 Audit Commissionerate and 50 Appeals Commissionerate. The Directorate General Tax Payer Services is being expanded for facilitating smooth transition for the taxpayers to the GST environment. This indicates that the administrative workforce will be expanded but in our opinion, when the new GST law is emphasising on computerisation and digitization, creation of expanded tax collectors will only add to the cost of government.

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REORGANISATION OF BODIES IN GST REGIME

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