Enhancing GST Administration: Creation of State Co-ordination Committee

TG Team 08 Nov 2023 672 Views 0 comment Print Goods and Services Tax | Notifications/Circulars, Orders

In a significant move aimed at streamlining the Goods and Services Tax (GST) administration, the Chief Commissioner of CGST & Central Excise (Jaipur Zone), Jaipur, issued an Office Order (No. 28/2023) dated 08/11/2023, announcing the creation of a State Co-ordination Committee. The committee, a result of the GST Council’s approval in its 50th GST Council Meeting on 11.07.2023, is designed to foster better co-ordination among various tax authorities, both at the state and central levels.

Page Contents

Composition of GST Co-ordination Committee:
Functions and Mandate of GST Committee:
Periodicity of Meetings of GST Co-ordination Committee:
Conclusion:

Composition of GST Co-ordination Committee:

The Co-ordination Committee for the State of Rajasthan comprises key officials from both the Central and State Tax Administrations. The composition includes:

Chief Commissioner, CGST & CX (Jaipur Zone), Jaipur (Co-chair)
Chief Commissioner, State Tax, Jaipur (Raj.) (Co-chair)
Ms. Babneet Tuli, Additional Commissioner, CGST & CX (Jaipur Zone), Jaipur
Sh. Mahesh Kumar Gowla, Special Commissioner (GST), State Tax, Jaipur (Raj.)
Sh. Arvind Mishra, Advisor, Additional Commissioner (GST), State Tax, Jaipur (Raj.)
Sh. Sandeep Kumar Payal, Deputy Director, DGGI, JZU, Jaipur
Assistant Commissioner, CGST & CX (Jaipur Zone), Jaipur

The order emphasizes that in the event of the transfer of any mentioned officers, their controlling officers shall nominate new names to ensure the continuity and effectiveness of the committee.

Functions and Mandate of GST Committee:

The Committee is tasked with a broad spectrum of functions and mandates aimed at promoting effective collaboration between the Central and State GST Administrations. Some of the key functions include:

Data Sharing and Knowledge Sharing: The Committee is expected to engage in data sharing on crucial cases of evasion or audit, facilitating knowledge sharing and promoting coordinated efforts in checking fake Input Tax Credit (ITC) cases and curbing tax evasion practices.
Referral of Issues: The Committee is empowered to refer any issue requiring a change in Act/ Rules/ Notification/ Form/ Circular/ Instruction/ improvement on the GST portal, etc., to the GST Council Secretariat and the relevant Policy Wing of the CBIC/ GSTN/ DoR.
Taxpayer Facilitation and Grievances: Collaborative efforts are to be made on issues related to taxpayer facilitation and taxpayer grievances. The Committee is also tasked with conducting outreach programs.
Uniform Stand in Legal Matters: The Committee aims to arrive at a uniform stand by the Central and State GST Administration in GST-related petitions before any legal forum.
Coordination in Investigation: To ensure that on the same issue, investigations in respect of taxpayers are not undertaken by multiple administrations, the Committee is mandated to coordinate in Investigation/anti-evasion proceedings.
Verification Drives: The Committee is authorized to conduct coordinated verification drives for suspicious taxpayers at the local level.
Any Other Deemed Fit Matter: The Committee holds the authority to address any other GST matter deemed fit for coordinated work between Central and State Tax Administrations.

Periodicity of Meetings of GST Co-ordination Committee:

The Committee is slated to meet once every quarter or as the Co-chairs may decide, ensuring regular and systematic collaboration.

Conclusion:

The creation of the State Co-ordination Committee marks a significant step towards fostering synergy between the Central and State Tax Administrations in the realm of GST. By facilitating data sharing, knowledge exchange, and joint efforts in addressing various aspects of tax administration, the committee aims to enhance the efficiency and effectiveness of GST implementation. This move aligns with the broader objectives of GST – transparency, accountability, and a unified approach to taxation, thereby contributing to the larger economic ecosystem.

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Office of the Chief Commissioner
CGST & Central Excise (Jaipur Zone), Jaipur

F. No. GCCO/TECH/MISC/397/2023-TECH-O/o CC-CGST-ZONE-JAIPUR
Office Order No. 28/2023 Dated: 08/11/2023

Sub: Creation of State Co-ordination Committee comprising of the GST authorities from the State and the Central Tax Administrations -reg.

The GST Council, in its 50th Meeting held on 11.07.2023, approved the creation of “Co-ordination Committee” in each State/UT comprising of GST authorities from the State and the Central Tax Administrations for better co-ordination among different tax authorities.

2. Accordingly, a “Co-ordination Committee” (hereinafter referred to as ‘the Committee’), for the State of Rajasthan is hereby constituted, in consultation with the Chief Commissioner, State Tax, comprising of the following:

(a) Chief Commissioner, CGST & CX (Jaipur Zone), Jaipur (Co-chair);

(b) Chief Commissioner, State Tax, Jaipur (Raj.) (Co-chair);

(d) Sh. Mahesh Kumar Gowla, Special Commissioner (GST), State Tax, Jaipur (Raj.);

(e) Sh. Arvind Mishra, Advisor, Additional Commissioner (GST), State Tax, Jaipur (Raj.);

(f) Sh. Sandeep Kumar Payal, Deputy Director, DGGI, JZU, Jaipur;

(g) Assistant Commissioner, CGST & CX (Jaipur Zone), Jaipur.

In the event of the transfer of any of the officers mentioned by name above, their controlling officers shall nominate new names to the Committee.

3. Term of the Committee- The Committee will function on perpetual basis. The Chief Commissioner of CGST/ SGST shall be Convener on rotational basis for one year each. In the first year, the Chief Commissioner, CGST shall be convenor. The Assistant Commissioner, CGST & CX (Jaipur Zone), Jaipur shall be the Secretary of the Committee during the tenure of the CC CGST as the Convenor.

4. Functions and mandate of the Committee:

(a) The Committee shall engage in data sharing on important cases of evasion or audit, knowledge sharing and promote coordinated efforts in checking fake ITC cases, curbing tax evasion practices, sharing important audit paras & modus-operandi detected in Audit/Investigation, maintaining and updating contact details of field level officers and other GST related matters.

(b) Referring any issue requiring a change in Act/ Rules/ Notification/ Form/ Circular/ Instruction/ improvement on GST portal, etc., to the GST Council Secretariat and the relevant Policy Wing of the CBIC/ GSTN/ DoR.

(c) Make collaborative efforts on the issues pertaining to taxpayer facilitation as well as taxpayer grievances and conducting outreach programme.

(d) To arrive at a uniform stand by the Central and State GST Administration in GST related petitions before any legal forum.

(e) Co-ordination in Investigation/anti-evasion proceedings so as to ensure that on the same issue, investigations in respect of taxpayers are not undertaken by multiple administrations.

(f) Conducting a coordinated verification drive for suspicious tax payers at local level.

(g) Any other GST matter deemed fit for coordinated work between Central and State Tax Administrations.

5. Periodicity of Meeting of the Committee: The Committee shall meet once every quarter or as the Co-chairs may decide.

(Mahendra Ranga)

Chief Commissioner

Copy forwarded for information and necessary action to the :-

1. OSD to Chairman, CBIC, New Delhi.

2. PS to Member (GST), Zonal Member, CBIC, New Delhi.

3. Director, GST Council Secretariat, New Delhi.

4. Chief Commissioner, State Tax, Kar Bhavan, Ambedkar Circle, Jaipur.

5. Pr. Additional Director General, DGGI, JZU, Jaipur.

6. PC/Commissioner, CGST Commissionerate, Alwar/Jaipur/Jodhpur/ Udaipur.