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Re-organisation of Field Formations in CBEC
in
GST Regime
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“Sometimes doing the best is notgood enough. Sometimes youmust do what is required.”
― Winston S. Churchill
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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
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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
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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
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Proposed Structure
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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.
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Basis for formation of Commissionerates
• Existing Infra
• State Boundary
• Revenue• Tax-payer
15000-20000
5000 Cr
AvailabilityCongruity
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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
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Organisation
CBEC
Zones
GST
Commissionerate
Division
Range
GST (Audit) Commissionerate
Circle
GST (Appeal) CommissionerateSub-Commrt in
few Commissionerates
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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
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Zones
VishakhapatnamHyderabad
RanchiChandigarh
BhopalDelhi #
Ahmedabad #VadodaraBengaluru
Kochi Mumbai #
NagpurShillong
Kolkata #Bhubaneshwar
Chennai #Coimbatore
JaipurLucknow #
Meerut
PatnaLudhiana
RaipurGurugram
# - PCC
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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
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Telangana91460 GST Assessees
Total Rev.- 27963 Cr.
Number of Commissionerates
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
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Bihar
18013 GST Assessees
Total Rev.- 9402 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 1 1
Assessee basis 1
Rev Basis 2
Proposed 2 1 1
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Jharkhand
19530 GST Assessees
Total Rev.- 10886 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 4 0 1
Assessee basis 1
Rev Basis 2
Proposed 2 1 1
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Himachal Pradesh3918 GST Assessees
* A & A clubbed with Chandigarh
Total Rev.- 1240 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 0 0 0
Assessee basis 0
Rev Basis 0
Proposed 1 0* 0*
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Chandigarh
23415 GST Assessees
Total Rev.- 1526 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 1 1
Assessee basis 1
Rev Basis 0
Proposed 1 1* 1*
* A & A clubbed with HP
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Jammu & Kashmir3172 GST Assessees
Total Rev.- 1127 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 0 0
Assessee basis 0
Rev Basis 0
Proposed 1 1 1
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Punjab
45881 GST Assessees
Total Rev.- 15436 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 3 0 1
Assessee basis 3
Rev Basis 3
Proposed 3 1 1
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Madhya Pradesh25053 GST Assessees
Total Rev.- 8575 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 4 2 1
Assessee basis 1
Rev Basis 2
Proposed 2 1 1
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Chattisgarh10565 GST Assessees
Total Rev.- 6830 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 2 0 1
Assessee basis 1
Rev Basis 1
Proposed 1 1 1
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Delhi159621 GST Assessees
Total Rev.- 25385 Cr.
Number of Commissionerates
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
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Haryana49792 GST Assessees
Total Rev.- 34173 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 8 0 0
Assessee basis 3
Rev Basis 7
Proposed 5 2 2
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Gujarat166032 GST Assessees
Total Rev.- 49594 Cr.
Number of Commissionerates
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
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Dadra & Nagar Haveli and Daman & Diu
DNH and D&D- 4024
GST Assessees
Total Revenue- 1559 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 2 0 0
Assessee basis 0
Rev Basis 0
Proposed 1 1 1
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Goa7623 GST Assessees
Total Rev.- 1458 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 0 1
Assessee basis 0
Rev Basis 0
Proposed 1 1 1
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Karnataka115598 GST Assessees
Total Rev.- 32631 Cr.
Number of Commissionerates
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
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Kerala & Lakshadweep37652 GST Assessees
Total Rev.- 15698 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 3 1 3
Assessee basis 2
Rev Basis 3
Proposed 3 1 1
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Maharashtra334706 GST Assessees
Total Rev.- 131637 Cr.
Number of Commissionerates
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
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Assam, Arunachal Pradesh, Nagaland & Manipur
22979 GST Assessees
Total Rev.- 8478 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 2 0 1
Assessee basis 1
Rev Basis 1
Proposed 2 1 1
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Meghalaya, Mizoram & Tripura
2363 GST Assessees
Total Rev.- 935Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 1 0
Assessee basis 0
Rev Basis 0
Proposed 1 1 1
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West Bengal, Sikkim & A & N islands
84455 GST Assessees
Total Rev.- 23130 Cr.
Number of Commissionerates
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
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Odisha24890 GST Assessees
Total Rev.- 10918 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 3 1 1
Assessee basis 1
Rev Basis 2
Proposed 2 1 1
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Tamil Nadu104316 GST Assessees
Total Rev.- 42091 Cr.
Number of Commissionerates
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
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Puducherry
4865 GST Assessees
Total Rev.- 1153 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 0 0
Assessee basis 0
Rev Basis 0
Proposed 1 1 1
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Rajasthan65028 GST Assessees
Total Rev.- 29890 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 4 1 1
Assessee basis 4
Rev Basis 6
Proposed 5 2 2
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Uttar Pradesh103546 GST Assessees
Total Rev.- 46988 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 10 3 4
Assessee basis 6
Rev Basis 9
Proposed 8 4 4
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Uttarakhand10969 GST Assessees
Total Rev.- 2824 Cr.
Number of Commissionerates
GST Audit Appeal
Existing 1 0 0
Assessee basis 1
Rev Basis 1
Proposed 1 1 1
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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
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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
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3 new RTIs being proposed in Rajasthan, Orissa and Chandigarh
3 Sub-RTIs headed by JD/ADD at Nagpur, Raipur and Coimbatore
NACEN
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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
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DG TS
3 more zonal units in Madhya Pradesh, Gujarat and Karnataka
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DG Systems
and DM
• 4 more units of DG Systems beingproposed
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LTUs
LTUs to be abolished
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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
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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)
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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
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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
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IDEAL IS THE ENEMY OF REAL
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