Re-organisation of Field Formations in CBEC in GST Regime
Sometimes doing the best is not good enough. Sometimes you must do what is required. Winston S. Churchill
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
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
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
Proposed Structure
Major features No additional post being asked for Matching of the existing staff strength with the future requirement GST Commissionerate being proposed for every 15000-20000 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.
Basis for formation of Commissionerates Tax-payer Revenue 15000-20000 5000 Cr State Boundary Congruity Availability Existing Infra
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
Organisation CBEC Zones Sub-Commrt in few Commissionerates GST Commissionerate Division GST (Audit) Commissionerate Circle GST (Appeal) Commissionerate Range
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)
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
Andhra Pradesh 63097 GST Assessees Total Rev.- 13657 Cr. Existing 5 1 2 Assessee basis 4 Rev Basis 3 Proposed 3 1 1 Sub Commissionerate to be headed by Additional Commissioner
Telangana 91460 GST Assessees Total Rev.- 27963 Cr. Existing 5 1 2 Assessee basis 5 Rev Basis 5 Proposed 5 2 2 One of the Commissioners to function as Commissioner DR
Bihar 18013 GST Assessees Total Rev.- 9402 Cr. Existing 1 1 1 Assessee basis 1 Rev Basis 2 Proposed 2 1 1
Jharkhand 19530 GST Assessees Total Rev.- 10886 Cr. Existing 4 0 1 Assessee basis 1 Rev Basis 2 Proposed 2 1 1
Himachal Pradesh 3918 GST Assessees Total Rev.- 1240 Cr. Existing 0 0 0 Assessee basis 0 Rev Basis 0 Proposed 1 0* 0* * A & A clubbed with Chandigarh
Chandigarh 23415 GST Assessees Total Rev.- 1526 Cr. Existing 1 1 1 Assessee basis 1 Rev Basis 0 Proposed 1 1* 1* * A & A clubbed with HP
Jammu & Kashmir 3172 GST Assessees Total Rev.- 1127 Cr. Existing 1 0 0 Assessee basis 0 Rev Basis 0 Proposed 1 1 1
Punjab 45881 GST Assessees Total Rev.- 15436 Cr. Existing 3 0 1 Assessee basis 3 Rev Basis 3 Proposed 3 1 1
Madhya Pradesh 25053 GST Assessees Total Rev.- 8575 Cr. Existing 4 2 1 Assessee basis 1 Rev Basis 2 Proposed 2 1 1
Chattisgarh 10565 GST Assessees Total Rev.- 6830 Cr. Existing 2 0 1 Assessee basis 1 Rev Basis 1 Proposed 1 1 1
Delhi 159621 GST Assessees Total Rev.- 25385 Cr. Existing 5 5 4 Assessee basis 9 Rev Basis 5 Proposed 6 3 3 One of the Commissioners to function as Commissioner DR
Haryana 49792 GST Assessees Total Rev.- 34173 Cr. Existing 8 0 0 Assessee basis 3 Rev Basis 7 Proposed 5 2 2
Gujarat 166032 GST Assessees Total Rev.- 49594 Cr. Existing 14 6 6 Assessee basis 9 Rev Basis 10 Proposed 9 4 4 One of the Commissioners in Ahmedabad to function as Commissioner DR
Dadra & Nagar Haveli and Daman & Diu DNH and D&D- 4024 GST Assessees Total Revenue- 1559 Cr. Existing 2 0 0 Assessee basis 0 Rev Basis 0 Proposed 1 1 1
Goa 7623 GST Assessees Total Rev.- 1458 Cr. Existing 1 0 1 Assessee basis 0 Rev Basis 0 Proposed 1 1 1
Karnataka 115598 GST Assessees Total Rev.- 32631 Cr. Existing 10 3 4 Assessee basis 7 Rev Basis 7 Proposed 7 3 3 One of the Commissioners in Bengaluru to function as Commissioner DR
Kerala & Lakshadweep 37652 GST Assessees Total Rev.- 15698 Cr. Existing 3 1 3 Assessee basis 2 Rev Basis 3 Proposed 3 1 1
Maharashtra 334706 GST Assessees Total Rev.- 131637 Cr. Existing 27 11 7 Assessee basis 19 Rev Basis 26 Proposed 20 10 10 One of the Commissioners in Mumbai to function as Commissioner DR
Assam, Arunachal Pradesh, Nagaland & Manipur 22979 GST Assessees Total Rev.- 8478 Cr. Existing 2 0 1 Assessee basis 1 Rev Basis 1 Proposed 2 1 1
Meghalaya, Mizoram & Tripura 2363 GST Assessees Total Rev.- 935Cr. Existing 1 1 0 Assessee basis 0 Rev Basis 0 Proposed 1 1 1
West Bengal, Sikkim & A & N islands 84455 GST Assessees Total Rev.- 23130 Cr. Existing 11 3 2 Assessee basis 5 Rev Basis 5 Proposed 6 3 3 One of the Commissioners in Kolkata to function as Commissioner DR
Odisha 24890 GST Assessees Total Rev.- 10918 Cr. Existing 3 1 1 Assessee basis 1 Rev Basis 2 Proposed 2 1 1
Tamil Nadu 104316 GST Assessees Total Rev.- 42091 Cr. Existing 12 4 6 Assessee basis 6 Rev Basis 8 Proposed 8 4 4 One of the Commissioners in Chennai to function as Commissioner DR
Puducherry 4865 GST Assessees Total Rev.- 1153 Cr. Existing 1 0 0 Assessee basis 0 Rev Basis 0 Proposed 1 1 1
Rajasthan 65028 GST Assessees Total Rev.- 29890 Cr. Existing 4 1 1 Assessee basis 4 Rev Basis 6 Proposed 5 2 2
Uttar Pradesh 103546 GST Assessees Total Rev.- 46988 Cr. Existing 10 3 4 Assessee basis 6 Rev Basis 9 Proposed 8 4 4
Uttarakhand 10969 GST Assessees Total Rev.- 2824 Cr. Existing 1 0 0 Assessee basis 1 Rev Basis 1 Proposed 1 1 1
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
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
NACEN 3 new RTIs being proposed in Rajasthan, Orissa and Chandigarh 3 Sub-RTIs headed by JD/ADD at Nagpur, Raipur and Coimbatore
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
DGTS 3 more zonal units in Madhya Pradesh, Gujarat and Karnataka
DG Systems and DM 4 more units of DG Systems being proposed
LTUs LTUs to be abolished
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
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
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
Proposed Staffing Norms Grade GST Comm te Audit Comm te Appeal Comm te Pr. Commr./ Commr. 1 1 1 Addl/Jt. Commr. 3 1 0 Dy./ Asst. Commr. 15 12 2 Supdt. 85 40 15 Inspector 120 40 15 Likely Total Staff Deployability 300 125 45
IDEAL IS THE ENEMY OF REAL