Re-organisation of Field Formations in CBEC in. GST Regime

Transcription

1 Re-organisation of Field Formations in CBEC in GST Regime

2 Sometimes doing the best is not good enough. Sometimes you must do what is required. Winston S. Churchill

3 Present Organization Structure CE &ST Central Excise Zones 23 Service Tax Zones 4 Central Excise Commissionerates 119 Service Tax Commissionerates 22 Audit Commissionerates 45 Commissioner (Appeal) 50 Large Taxpayers Units 5 Central Excise Divisions 587 Service Tax Divisions 150 Audit Circles 225 Central Excise Ranges 2966 Service Tax Ranges 680

4 Important Recommendations of WG No major shake up in structure to avoid rocking the boat Factoring in of Revenue along with Tax-payer base Hybrid model of Functional and Territorial jurisdiction Functional/ industry specialisation to be limited to Division for the present Verticals namely DGCEI, NACEN, Systems, TPS to be strengthened and AR(GST) to be created. Adjudication to stop at Addl Commissioner level

5 Inputs received TARC Report and CX9 comments thereon DG, Audit Shri M. Vinod Kumar, Chief Commissioner, Central Excise, Bangalore Zone Shri S.C. Varshney, Chief Commissioner, Central Excise, Mumbai-I Service Tax, Mumbai Zone Pune Zone Nagpur Zone Vadodara Zone Hyderabad CX Zone Chennai ST Zone Ms. Seema Jere Bisht, ADG, RMD Shri S. P. Sahu, Commissioner Shri Kumar Santosh, Commissioner IRS (C&CE) Association Bihar & Jharkhand Chapter Customs (Preventive) Patna Shri Ravneet Singh Khurana, Deputy Commissioner (GST) Shri Vishnu Kumar, DC, Bhubaneshwar Shri Satish G., AC, Salem CX

6 Proposed Structure

7 Major features No additional post being asked for Matching of the existing staff strength with the future requirement GST Commissionerate being proposed for every assessee, and Rs 5000 Cr revenue Each State, except those with very small Assessee-base, to have at least one GST Commissionerate Each GST Commissionerate to have 5 Divisions and 50 Ranges. In general, one Audit and one Appeal Commissioner for each set of two GST Commissionerates 24 Zones, 107 GST Commissionerates and 53 Audit and 53 Appeal Commissionerates proposed. Footprints of Directorates like DGCEI, DGTPS, NACEN, Systems and Authorised Representatives in Tribunal being increased GST Commissionerates to look after CGST and IGST work. To also look after the exclusive Central Excise work as well as legacy issues Addl./Jt. Commissioner to be the highest adjudicating authority and few Additional Commissioners to head Sub- Commissionerates Present infrastructure taken into consideration while suggesting location within state DG, Dispute Resolution is being proposed. Specialized Adjudication vertical proposed in 7 major cities.

8 Basis for formation of Commissionerates Tax-payer Revenue Cr State Boundary Congruity Availability Existing Infra

9 Proposed Organization Structure GST GST Zones 24 GST Commissionerates 107 GST Audit Commissionerates 53 GST Commissioner (Appeal) 53 Large Taxpayers Units 0 GST Divisions 535 Audit Circles GST Ranges 5-10/Audit Commissionerate 10 / Division

10 Organisation CBEC Zones Sub-Commrt in few Commissionerates GST Commissionerate Division GST (Audit) Commissionerate Circle GST (Appeal) Commissionerate Range

11 Organisation Principal Chief Commr/ Chief Commr. Principal Commr. /Commissioner of GST Commissioner of GST (Audit) Commissioner of GST (Appeal) Addl./Jt. Commr of GST Addl./Jt. Commr of GST (Audit) Dy. / Asst. Commr of GST Dy./Asst. Commr of GST Dy./Asst. Commr of GST (Audit)

12 Zones Vishakhapatnam Hyderabad Ranchi Chandigarh Bhopal Delhi # Ahmedabad # Vadodara Bengaluru Kochi Mumbai # Nagpur Shillong Kolkata # Bhubaneshwar Chennai # Coimbatore Jaipur Lucknow # Meerut Patna Ludhiana Raipur Gurugram # - PCC

13 Andhra Pradesh GST Assessees Total Rev Cr. Existing Assessee basis 4 Rev Basis 3 Proposed Sub Commissionerate to be headed by Additional Commissioner

14 Telangana GST Assessees Total Rev Cr. Existing Assessee basis 5 Rev Basis 5 Proposed One of the Commissioners to function as Commissioner DR

15 Bihar GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 2 Proposed 2 1 1

16 Jharkhand GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 2 Proposed 2 1 1

17 Himachal Pradesh 3918 GST Assessees Total Rev Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 0* 0* * A & A clubbed with Chandigarh

18 Chandigarh GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 0 Proposed 1 1* 1* * A & A clubbed with HP

19 Jammu & Kashmir 3172 GST Assessees Total Rev Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 1 1

20 Punjab GST Assessees Total Rev Cr. Existing Assessee basis 3 Rev Basis 3 Proposed 3 1 1

21 Madhya Pradesh GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 2 Proposed 2 1 1

22 Chattisgarh GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 1 Proposed 1 1 1

23 Delhi GST Assessees Total Rev Cr. Existing Assessee basis 9 Rev Basis 5 Proposed One of the Commissioners to function as Commissioner DR

24 Haryana GST Assessees Total Rev Cr. Existing Assessee basis 3 Rev Basis 7 Proposed 5 2 2

25 Gujarat GST Assessees Total Rev Cr. Existing Assessee basis 9 Rev Basis 10 Proposed One of the Commissioners in Ahmedabad to function as Commissioner DR

26 Dadra & Nagar Haveli and Daman & Diu DNH and D&D GST Assessees Total Revenue Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 1 1

27 Goa 7623 GST Assessees Total Rev Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 1 1

28 Karnataka GST Assessees Total Rev Cr. Existing Assessee basis 7 Rev Basis 7 Proposed One of the Commissioners in Bengaluru to function as Commissioner DR

29 Kerala & Lakshadweep GST Assessees Total Rev Cr. Existing Assessee basis 2 Rev Basis 3 Proposed 3 1 1

30 Maharashtra GST Assessees Total Rev Cr. Existing Assessee basis 19 Rev Basis 26 Proposed One of the Commissioners in Mumbai to function as Commissioner DR

31 Assam, Arunachal Pradesh, Nagaland & Manipur GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 1 Proposed 2 1 1

32 Meghalaya, Mizoram & Tripura 2363 GST Assessees Total Rev.- 935Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 1 1

33 West Bengal, Sikkim & A & N islands GST Assessees Total Rev Cr. Existing Assessee basis 5 Rev Basis 5 Proposed One of the Commissioners in Kolkata to function as Commissioner DR

34 Odisha GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 2 Proposed 2 1 1

35 Tamil Nadu GST Assessees Total Rev Cr. Existing Assessee basis 6 Rev Basis 8 Proposed One of the Commissioners in Chennai to function as Commissioner DR

36 Puducherry 4865 GST Assessees Total Rev Cr. Existing Assessee basis 0 Rev Basis 0 Proposed 1 1 1

37 Rajasthan GST Assessees Total Rev Cr. Existing Assessee basis 4 Rev Basis 6 Proposed 5 2 2

38 Uttar Pradesh GST Assessees Total Rev Cr. Existing Assessee basis 6 Rev Basis 9 Proposed 8 4 4

39 Uttarakhand GST Assessees Total Rev Cr. Existing Assessee basis 1 Rev Basis 1 Proposed 1 1 1

40 DGDR Directorate General of Dispute Resolution is being proposed. Directorate of Legal Affairs will be under the umbrella of DGDR 7 major cities to have separate Adjudication vertical, reporting directly to DGDR

41 Maintaining data bank of judicial decisions and rulings for dissemination to improve quality of adjudications Analysing dispute issues for identifying patterns and implications for adjudication proceedings Functions of DGDR Examining adjudication orders for assessing legal points as to determine fitness for appeals in higher judicial fora Research and Analysis for providing inputs to Board for systemic and policy solutions

42 NACEN 3 new RTIs being proposed in Rajasthan, Orissa and Chandigarh 3 Sub-RTIs headed by JD/ADD at Nagpur, Raipur and Coimbatore

43 DGGSTI DGCEI to be renamed as DG GSTI Jaipur, Ludhiana, Bhubaneshwar, Vizag and Kochi Regional Units being upgraded to Zonal Units Zonal unit in Patna proposed Footprints being increased through 8 more Regional/Subregional Units In effect each state to have one unit of DGGSTI

44 DGTS 3 more zonal units in Madhya Pradesh, Gujarat and Karnataka

45 DG Systems and DM 4 more units of DG Systems being proposed

46 LTUs LTUs to be abolished

47 Commr headed ADC headed GST Tribunals CESTAT to continue for Customs, current CE and CE & ST legacy issues Offices of DR in almost every state 8 offices of DR headed by Commissioner and 13 headed by Addl. Commissioner DR set up to be headed by a Chief Commissioner

48 Board TRU I Customs-Excise TRU II ST, POL and Rev CX Wing CX Policy ST Wing ST Policy TRU-I Cus- CX and Rev CX & ST Wing CX Policy and legacy MEMBER CX MEMBER (Tax Policy) GST Policy Wing MEMBER GST TRU-II GST Legislation GST Policy

49 ORGANOGRAM CHAIRMAN CBEC Board MEMBER MEMBER MEMBER MEMBER MEMBER MEMBER IT and CX GST Leg. & Jud. Tax Policy Customs Admin Commr CX&ST JS/Commr GST JS Review TRU-I JS Customs JS Admin Commr PAC Commr Legal TRU-II JS Drawback Commr Coord Commr Cus&EP Commr Anti- Smuggling

50 Proposed Staffing Norms Grade GST Comm te Audit Comm te Appeal Comm te Pr. Commr./ Commr Addl/Jt. Commr Dy./ Asst. Commr Supdt Inspector Likely Total Staff Deployability

51 IDEAL IS THE ENEMY OF REAL