Standardised PPT on GST Indirect Taxes Committee The Institute of Chartered Accountants of India

Disclaimer and Copy right This presentation has been prepared to provide a standard ‘user presentation’. The views expressed in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the speaker(s). The information cited in this presentation has been drawn from various sources. While every efforts have been made to keep the information cited in this presentation error free, the Institute or any office do not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this presentation. Further, the information provided in this presentation are subject to the provisions contained under different acts and members are advised to refer to those relevant provision also. For clarifications write to us at idtc@icai.in © The Institute of Chartered Accountants of India This standardised PPT may be used by any person with due acknowledgement to the Indirect Taxes Committee of ICAI. © Indirect Taxes Committee, ICAI

Administration © Indirect Taxes Committee, ICAI

Chapter II The Administration module of the GST law has been detailed out under Chapter II of the CGST Act,2017. Section 3 to 6 lay down the administrative structure and in this presentation we will cover a brief overview of the provisions. © Indirect Taxes Committee, ICAI

Classes of Officers (CGST) – Sec 3 * Commissioners of Central Tax (Audit), Commissioners of Central Tax (Appeals), Addl. Commissioners of Central tax (Appeals) and any other class of Central Tax officers sub-ordinate to them as central tax officers may deem fit. (Refer Notif No 2/2017-Central tax, dated 19-06-2017). Further officers under Central Excise Act are deemed to be officers appointed under this Act. Principal Director General / Principal Chief Commissioner Director General / Chief Commissioner Principal Additional Director General / Principal Commissioner Additional Director General / Commissioner Additional Director / Additional Commissioner Joint Director / Joint Commissioner Deputy Director / Deputy Commissioner Assistant Director / Assistant Commissioner Such other class of officers as may be appointed* © Indirect Taxes Committee, ICAI

Appointment of Officers – Sec 4 The Board has the power to appoint the officers under the CGST Act; The Board can also delegate its power of appointment of officers to the Principal Chief Commissioner / Chief Commissioner, or Principal Commissioner / Commissioner, or Additional / Joint or Deputy / Assistant Commissioner. The appointment can be done of the subordinate officers; The State Government has the power to appoint the officers under the SGST Act; The jurisdiction of officers shall also be notified by the Government or the Board as the case may be. © Indirect Taxes Committee, ICAI

Appointment of Officers – Sec 4 Relevant Notifications and Circulars, 1. Notification No. 02/2017-Central Tax, dated 19.06.2017 notifying the jurisdiction of Central Tax Officers; 2. Notification No. 14/2017-Central Tax, dated 01.07.2017 issued to assign the jurisdiction and powers of various directorates; 3. Notification No. 39/2017-Central Tax, dated 13.10.2017 read with Notification No. 10/2018-Central Tax, dated 23.01.2018 issued to cross-empower State Tax officers for processing and granting of refunds; 4. Circular No. 3/3/2017 dated 05.07.2017 read with Circular No. 31/05/2018 dated 09.02.2018 issued to clarify the functions of the Proper officers; 5. Circular No. 9/9/2017 dated 18.10.2017 issued regarding the officer authorized for enrollment of GST Practitioners. © Indirect Taxes Committee, ICAI

Powers of Officers – Sec 5 The Officers appointed under the Act shall exercise the powers and discharge the duties conferred on them by the Act or any officer subordinate to him subject to any conditions or limitations that may be imposed by the Board; The Commissioner shall have the right to delegate his powers to his sub-ordinate officers subject to the conditions or limitations as may be specified; An Officer of the state shall also have the right to delegate his powers to his sub-ordinate officers subject to the conditions or limitations as may be specified. Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax. © Indirect Taxes Committee, ICAI

Avoiding multiplicity of Action – Sec 6 Section 6 lays down provisions which are aimed at avoiding multiple actions on a common proceeding under the CGST or SGST Act. The section states that if an officer is a proper officer under either of the Acts, shall be deemed to be the proper officer for the other Act; In case an officer has taken an action under any one or more section of either Acts, he shall issue an order for the corresponding section of the other Act. The officer shall intimate the jurisdictional officer of the other Act about the action initiated by him; Further, when a proper has initiated a proceeding under one Act, no action shall be initiated under the other Act on the same subject matter. © Indirect Taxes Committee, ICAI

Thank You For any Clarification, Please Contact Indirect Taxes Committee of ICAI Email: idtc@icai.in, Website: www.idtc.icai.org