The outcome of the
two-day Annual Conference of CBEC Chief Commissioners and DGs, held in New
Delhi on the 24th & 25th August, 2015, with respect
to the field structure of the Commissionerates is as follows :-
Ø The present
territorial jurisdiction is going to be retained in most of the cases. The
three-tier system of Commissionerate, Division & Ranges would survive. And
the territorial jurisdiction of CGST Commissionerates would be co-terminous
with the States.
Ø However,
stand-alone Service Tax Commissionerates are going to be rolled back to create
a common GST Commissionerate. The CBEC has also proposed to continue the system
of Commissioner(Appeals) and to create a National Tribunal with co-ordinate
benches in each state capital.
Ø The CGST
Commissionerates would also perform functions under the Central Excise Act,
1944, to deal with all legacy issues of Central Excise and Service Tax.
Ø It has also been
proposed that 25% of posts in different grades may be filled up by SGST
officers on deputation basis and vice-versa.
Ø
It has also been proposed that common LTU of indirect and direct taxes
may be dismantled and new LTU of indirect taxes alone may be set up.
Let’s hope that all
this detailed study and homework done by the CBEC does not go waste and good
sense prevails over our political parties which may be reminded that the
national interests must supersede their personal and even collective interests.
The GST balloon must not be sandwiched between
two inflated egos; which must not be allowed to grow in size beyond the
topography of a nation...
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