GST Rollout : India will be divided into 24 zones & 107 GST commissionerates

By | October 7, 2016
(Last Updated On: October 7, 2016)

Govt plans overhaul of tax administration for smooth GST rollout

The government has readied plans for a major change in India’s tax administration structure, including overhauling the Central Board of Excise and Customs (CBEC) to ensure a glitch-free roll out of a nation-wide goods and services tax (GST).

The plan, reviewed by Moneycontrol, includes setting up of empowered GST commissionerates within the CBEC that will be tasked with administering the new tax system.

GST, billed as India’s most ambitious reforms move, will stitch together a common national market, dismantle fiscal barriers among states and consolidate a patchwork of local and central duties into a single levy.

The government expects to roll out GST from April 1, 2017.

For the purposes of administration, the country will be divided into 24 zones and 107 GST commissionerates.

Each commissionerate will have oversight rights over 15,000-20,000 assessees with combined revenues of about Rs 5000 crore.

Every state, except those with very small assessee-base, will have at least one commissionerate, which will be broken down into five divisions and 50 ranges for each.

Besides, there will be one audit and one appeal commissioner for every GST commissionerate.

With 3.34 lakh assesses, Mahrashtra will have 20 GST commissionerates—the highest among all states.

A Directorate General of Dispute Resolution (DGDR) will also be set up, to deal with possible Centre-state and inter-state rows that may arise after the new tax system kicks in.

The DGDR will maintain data bank of judicial decisions, analyse dispute issues for identifying patterns and examine orders to assess fitness for appeals among others.

Separate adjudication verticals will be set up in seven major cities– in Delhi, Gandhinagar, Mumbai, Bangalore, Chennai, Hyderabad and Kolkata–reporting directly to DGDR—Delhi, Gandhinagar, Mumbai, Bangalore, Chennai, Hyderabad and Kolkata.

A new sleuthing unit—Directorate General of GST Intelligence (DGSTI)—will be set up tasked with keeping a close eye on compliance and detecting and collating information on tax.

There will be at least one unit of DGSTI, which will replace the existing Directorate General of Central Excise Intelligence (DGCEI).

The existing Customs and Service Appellate Tribunal (CESTAT), however, a judicial body, will continue to run concurrently to deal with legacy cases, some which go back more than a decade.

How It Stacks Up

StateEstimated Revenue in RsCrEstimated No. of AssesseesNo of GST Commissionerates
Maharashtra13163733470620
Gujarat495941660329
Tamil Nadu420911043168
Uttar Pradesh469881035468
Karnataka326311155987
Delhi258351596216
Bengal, Sikkim and A&N Islands23130844556
Telergana27963914605
Rajasthan298906S0285
Haryana34173497923
Andhra Pradesh13657630973
Punjab15436458813
Kerala and Lakshadweep15698376523
Madhya Pradesh8575250533
Odisha10918248902
Assam, Auranachal Pradesh, Nagaland and Manipur8478229792
Jharkhand10886195302
Bihar9402180132
Chandigarh1526234151
Uttarakhand2324109691
Chattisgarh6830105651
Goa145876231
Puducherry115348651
DNH and D&D155940241
Himachal Pradesh124039181
J&K112731721
Meghalaya, Mizoram and Tripura93523631

Source -http://www.moneycontrol.com [05-10-2016]

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend Business Process on GST Portal

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