“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.

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January 2021