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Legally Defined Administrative Structure of GST

Administrative Structure of GST

GST is all set to roll out on July 1. As Arun Jaitley puts it, the date fixed is expected to provide the industries a much-needed clarity and additional time with respect to the biggest tax reform in India. And before you undertake the pain of frantically searching across pages to look for authentic information and enhance your GST knowledge which is the need of the hour, we assure you that you are at the right place.
This section deals with the administrative structure of GST. The organisational structure of GST Administration varies as per the type of GST. We will presently discuss about the proposed administrative structure of GST.

Central Goods and Services Tax Act (CGST)
Classes of Officers Under CGST
Following are the classes of officers under the Central Goods and Services Tax Act:
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) Such other class of officers as may be appointed for the purposes of this Act.

Appointment of officers under the Central Goods and Services Tax Act [Section 4 of Model GST Law]

(1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may authorize a Principal Chief Commissioner/Chief Commissioner of Central Goods and Services Tax or a Principal Commissioner/Commissioner of Central Goods and Services Tax or an Additional/Joint or Deputy/Assistant Commissioner of Central Goods and Service Tax to appoint officers of Central Goods and Services Tax below the rank of Assistant Commissioner of Central Goods and Services Tax.

Powers of officers under the Central Goods and Services Tax Act [Section 5 of Model GST Law]
(1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services Tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, n Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on an officer of Central Tax.
Well, the ideal tax administration hinges on functional responsibility and ownership. While the proposed administrative structure of GST is framed thoughtfully keeping the Centre-State interaction and anti-evasion process in mind, GST is undeniably, going to prove itself a happy prospect for the times to follow.

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