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Chennai Outer GST & Central Excise
Tamil Nadu & Puducherry GST Zone

GOVERNMENT OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF
GST AND CENTRAL EXCISE, TAMIL NADU AND PUDUCHERRY
MAHATMA GANDHI ROAD, CHENNAI — 600 034
Ph : (044)28331010/.-Fax : (044) 28331015 tale/Email: ccu-cexchn@nicin

I am extremely delighted to see the Handbook on “Roles and Responsibilities” for CGST Officers, prepared based on the initiative of the young inspectors of Chennai Outer CGST Commissionerate. It is commendable that the handbook is being released at an appropriate time, as many officers are appointed in the recent past; and several others are promoted to the higher cadres and have assumed new functional roles, after the recent annual cycle of promotions.

2. The Handbook, a ready reckoner, would certainly help the officers of all Ranks, within an Executive CGST Commissionerates, to get a clear idea of their functions, as mandated in the CGST Act, 2017 and the Rules made there under.

3. I am very pleased to see that it is designed in a user-friendly manner so that the officers can navigate to know his/her roles/ responsibilities, as per the GST law, with ease. I appreciate the efforts in providing the time limits prescribed in law and more importantly, the hyperlinks to the relevant Circulars/Notifications/Instructions associated with each function, which further enhances the usefulness of this Handbook.

4. My best complements to all the officers who had taken this novel initiative for their contribution; and I wish them a very bright career. I also congratulate the Commissioner, Chennai Outer CGST and his entire team of officers for coming out with this Handbook.

(Mandika Srinivas)

Officeof the Commissioner of CST and Central Excise,
Chennai Outer Commissionerate
Newry Towers, No. 2054-I, 2nd Avenue, 12thMain Road,
Anna Nagar, Chennai 600 040 14)
Telephone: 044-26207700
Fax:044-26217700
E-mail: gst.chennaiouter@gov.in

I am glad to note that Chennai Outer Commissionerate is bringing out a booklet on “Roles and Responsibilities” for CGST officers.

The book will be handy for all the officers right from Inspector to the Principal Commissioner to know their roles in the GST Regime. The responsibilities are mapped with relevant provisions of law for easy reference. Further, the e-book version also gives hyperlinks to the relevant circulars, etc. in relation to the assigned roles of these officers.

I take this opportunity to extend my gratitude to Shri. Mandalika Srinivas, Principal Chief Commissioner of GST & Central Excise, Tamilnadu & Puducherry Zone and the officers at the Zonal office for offering very valuable suggestions to improve the text.

This booklet would have not been possible without the active contribution from newly joined Inspectors under the guidance of Shri. Paritosh Vineet Vyas, Deputy Commissioner supported by Shri. C. Mohan Gopu, Additional Commissioner. My sincere appreciation to all of them in particular the new Inspectors who have started their career in government with such a wonderful endeavour.

It is my sincere hope that the book will serve its intended purpose and make CGST administration even more effective.

(M. G. THAMIZH VALAVAN)

COMMISSIONER

FOREWORD

Chennai Outer GST & CEx is immensely pleased to share the “Handbook on Roles & Responsibilities for CGST officers”. The handbook is intended to serve as a quick reckoner for officers of all ranks in an Executive GST Commissionerate- from the Inspector to the Principal Commissioner- of their statutory roles as defined in the Goods & Services Act, 2017.

The handbook has been divided into four sections- the first two dealing with the basic functional units of the GST architecture- the Ranges manned by the Superintendents & Inspectors and the Divisions headed by the Deputy or Assistant Commissioners. The next two sections focus on the roles of the senior management- the Joint and Additional Commissioners and the (Principal) Commissioners. This handbook, apart from acting as a guide, is also intended to help officers appreciate the roles of other officers in the chain of command and ensure that instances of overreach beyond one’s executive powers are avoided.

For the ease of reference, all Sections and Rules dealing with a common subject have been collected under a single heading. Their content has been condensed and simplified for easy understanding. Wherever applicable, statutory time limits have been highlighted in bold. Hyperlinks to subject- specific Instructions, Circulars, and Notifications have been provided in the E-version of this handbook to allow officers to read more on the subject.

It is noteworthy that the initial draft of the Handbook was prepared by the team of Inspectors who have been freshly recruited into the CBIC fraternity and are posted to Chennai Outer GST. This assignment in the early part of their service paves the way for a career deep rooted in a culture of continuous learning and academic enquiry.

We are immensely grateful to Shri Mandalika Srinivas, Principal Chief Commissioner, Tamil Nadu & Puducherry GST Zone for his guidance and encouragement and to Dr M G Thamizhvalavan, Commissioner, Chennai Outer GST for his leadership. It is hoped that this handbook will be especially helpful for officers who have seen a change in their functional roles after the annual cycle of promotions. We request all readers and users of the Handbook to share their opinion and suggestions on improving the text further. It shall be our constant endeavor to update the E-version of this Handbook when demanded by future changes in the statute. We solicit your support and cooperation for the same.

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