re-organisation of field formations in cbec in gst regime · directorate of legal affairs will be...

Re-organisation of Field Formations in CBEC

in

GST Regime

“Sometimes doing the best is notgood enough. Sometimes youmust do what is required.”

― Winston S. Churchill

Present Organization Structure CE &STCentral 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 & JharkhandChapter

• Customs (Preventive) Patna

• Shri Ravneet Singh Khurana, DeputyCommissioner (GST)

• Shri Vishnu Kumar, DC, Bhubaneshwar

• Shri Satish G., AC, Salem CX

Proposed Structure

Major featuresNo 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

• Existing Infra

• State Boundary

• Revenue• Tax-payer

15000-20000

5000 Cr

AvailabilityCongruity

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 5-10/Audit Commissionerate

GST Ranges 10 / Division

Organisation

CBEC

Zones

GST

Commissionerate

Division

Range

GST (Audit) Commissionerate

Circle

GST (Appeal) CommissionerateSub-Commrt in

few Commissionerates

OrganisationPrincipal Chief Commr/ Chief

Commr.

Commissioner of GST (Appeal)

Dy. / Asst. Commr of GST

Commissioner of GST (Audit)

Addl./Jt. Commrof GST (Audit)

Dy./Asst. Commrof GST (Audit)

Principal Commr. /Commissioner

of GST

Addl./Jt. Commrof GST

Dy./Asst. Commrof GST

Zones

VishakhapatnamHyderabad

RanchiChandigarh

BhopalDelhi #

Ahmedabad #VadodaraBengaluru

Kochi Mumbai #

NagpurShillong

Kolkata #Bhubaneshwar

Chennai #Coimbatore

JaipurLucknow #

Meerut

PatnaLudhiana

RaipurGurugram

# - PCC

Andhra Pradesh

Number of Commissionerates

GST Audit Appeal

Existing 5 1 2

Assessee basis 4

Rev Basis 3

Proposed 3 1 1

63097 GST Assessees

Total Rev.- 13657 Cr.

Sub Commissionerate to be headed by Additional Commissioner

Telangana91460 GST Assessees



GST Audit Appeal

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



GST Audit Appeal

Existing 1 1 1

Assessee basis 1

Rev Basis 2

Proposed 2 1 1

Jharkhand

19530 GST Assessees



GST Audit Appeal

Existing 4 0 1

Assessee basis 1

Rev Basis 2

Proposed 2 1 1

Himachal Pradesh3918 GST Assessees

* A & A clubbed with Chandigarh



GST Audit Appeal

Existing 0 0 0

Assessee basis 0

Rev Basis 0

Proposed 1 0* 0*

Chandigarh

23415 GST Assessees



GST Audit Appeal

Existing 1 1 1

Assessee basis 1

Rev Basis 0

Proposed 1 1* 1*

* A & A clubbed with HP

Jammu & Kashmir3172 GST Assessees



GST Audit Appeal

Existing 1 0 0

Assessee basis 0

Rev Basis 0

Proposed 1 1 1

Punjab

45881 GST Assessees



GST Audit Appeal

Existing 3 0 1

Assessee basis 3

Rev Basis 3

Proposed 3 1 1

Madhya Pradesh25053 GST Assessees



GST Audit Appeal

Existing 4 2 1

Assessee basis 1

Rev Basis 2

Proposed 2 1 1

Chattisgarh10565 GST Assessees



GST Audit Appeal

Existing 2 0 1

Assessee basis 1

Rev Basis 1

Proposed 1 1 1

Delhi159621 GST Assessees



GST Audit Appeal

Existing 5 5 4

Assessee basis 9

Rev Basis 5

Proposed 6 3 3

One of the Commissioners to function as Commissioner DR

Haryana49792 GST Assessees



GST Audit Appeal

Existing 8 0 0

Assessee basis 3

Rev Basis 7

Proposed 5 2 2

Gujarat166032 GST Assessees



GST Audit Appeal

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.


GST Audit Appeal

Existing 2 0 0

Assessee basis 0

Rev Basis 0

Proposed 1 1 1

Goa7623 GST Assessees



GST Audit Appeal

Existing 1 0 1

Assessee basis 0

Rev Basis 0

Proposed 1 1 1

Karnataka115598 GST Assessees



GST Audit Appeal

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 & Lakshadweep37652 GST Assessees



GST Audit Appeal

Existing 3 1 3

Assessee basis 2

Rev Basis 3

Proposed 3 1 1

Maharashtra334706 GST Assessees



GST Audit Appeal

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



GST Audit Appeal

Existing 2 0 1

Assessee basis 1

Rev Basis 1

Proposed 2 1 1

Meghalaya, Mizoram & Tripura

2363 GST Assessees

Total Rev.- 935Cr.


GST Audit Appeal

Existing 1 1 0

Assessee basis 0

Rev Basis 0

Proposed 1 1 1

West Bengal, Sikkim & A & N islands

84455 GST Assessees



GST Audit Appeal

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

Odisha24890 GST Assessees



GST Audit Appeal

Existing 3 1 1

Assessee basis 1

Rev Basis 2

Proposed 2 1 1

Tamil Nadu104316 GST Assessees



GST Audit Appeal

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



GST Audit Appeal

Existing 1 0 0

Assessee basis 0

Rev Basis 0

Proposed 1 1 1

Rajasthan65028 GST Assessees



GST Audit Appeal

Existing 4 1 1

Assessee basis 4

Rev Basis 6

Proposed 5 2 2

Uttar Pradesh103546 GST Assessees



GST Audit Appeal

Existing 10 3 4

Assessee basis 6

Rev Basis 9

Proposed 8 4 4

Uttarakhand10969 GST Assessees



GST Audit Appeal

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

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

Functions of DGDR

3 new RTIs being proposed in Rajasthan, Orissa and Chandigarh

3 Sub-RTIs headed by JD/ADD at Nagpur, Raipur and Coimbatore

NACEN

DG GSTI

• DGCEI to be renamed as DG GSTI

• Jaipur, Ludhiana, Bhubaneshwar, Vizag and Kochi Regional Unitsbeing upgraded to Zonal Units

• Zonal unit in Patna proposed

• Footprints being increasedthrough 8 more Regional/Sub-regional Units

• In effect each state to have one unit of DGGSTI

DG TS

3 more zonal units in Madhya Pradesh, Gujarat and Karnataka

DG Systems

and DM

• 4 more units of DG Systems beingproposed

LTUs

LTUs to be abolished

GST

Tribunals

• CESTAT to continue for Customs, current CE and CE & ST legacy issues

• Offices of DR in almost everystate

• 8 offices of DR headed by Commissioner and 13 headed by Addl. Commissioner

• DR set up to be headed by a Chief Commissioner

Commr headedADC headed

Board

TRU I

Customs-Excise

TRU IIST, POL and Rev

ST WingST Policy

CX & ST WingCX Policy and

legacy

TRU-I

Cus- CX and Rev

GST Policy Wing

GST Policy

TRU-II

GST Legislation

CX Wing

CX Policy

MEMBER CX

MEMBER GST

MEMBER (Tax Policy)

ORGANOGRAM

BoardCHAIRMAN

CBEC

MEMBER

IT and CX

CommrCX&ST

Commr PAC

CommrCoord

MEMBER

GST

JS/CommrGST

MEMBER

Leg. & Jud.

JS Review

Commr Legal

MEMBER

Tax Policy

TRU-I

TRU-II

MEMBER

Customs

JS Customs

JS Drawback

CommrCus&EP

Commr Anti-Smuggling

MEMBER

Admin

JS Admin

Proposed Staf f ing 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

re-organisation of field formations in cbec in gst regime · directorate of legal affairs will be...

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