The government is likely to overhaul the central board of excise and customs’ (CBEC) organisational structure to administer the Central GST (CGST) and Integrated-GST (IGST) from April 1, the appointed date for rolling out the goods and service tax (GST) regime.
Under the CBEC, it is proposed to create one GST commissionerate each for 15,000-20,000 assessees and R5,000-crore revenue. In all, it is proposed, there would be 24 zones, 107 commissionerates, 53 audit commissionerates, 53 commissioner (appeals) and 535 GST divisions across the country.
Currently, there are separate structures for the central excise and service tax administration, with 23 excise zones and 4 service tax zones. The distinctions would cease to exist when GST comes into force next year.
Even though no additional posts need to be created now, it has proposed to match the existing manpower with the future requirement. While GST Commisionerates would look after CGST and IGST work, they will also handle the exclusive central excise work as well as legacy issues.
A directorate general for dispute resolution has been proposed too, while specialised adjudication verticals have been suggested in seven major cities. The Board of the CBEC will also undergo changes to include a member GST while carrying out other rationalisations. The extant large taxpayer units will be dispensed with.