GST Implementation Group's Report – Certain Issues
Organisational Structure under GST - Principles:
GST Commissionerates to be organized mostly on functional basis and separate Commissionerates for Audit and Anti-evasion in each State, except in smaller States:
Anti-Evasion is a dreaded word among assessees not merely because they catch evasion. The Anti Evasion wing of the Commissonerates is a virtual PR department and do host of other activities. The Group is very right in the sense that the outside agencies like DGCEI do a better job than the regular Anti- Evasion Sections. So, instead of naming the separate specialised Commissionerates as Anti-Evasion Commissionerates, and carry the dreaded brand name in GST era, it is suggested to name the Commissionerates differently, something like Tax Intelligence Commissionerates to make the transformation to GST complete without any past glory (sic). Further once separate Commissionerates are proposed for Anti-Evasion (sorry – Intelligence), the regular Commissionerates should not have again Anti-Evasion Sections. This will bring a radical change in the Department. Since only one Anti-Evasion Commissinerate is proposed in a State, the rest of the jurisdiction can have Anti-Evasion divisions under the Anti-Evasion Commissionerates if required. Even the Group suggested that the entire staff of Anti-evasion Commissionerates need not be concentrated at the headquarters but could be placed at different places within a State, depending upon administrative requirements.( Para 4.6.5)
The work of three to four Anti-evasion & Audit Commissionerates may be supervised by officers of the level of Chief Commissioner (separate for Audit and Anti-evasion).
This is obviously aimed at getting a more promotions from the level of Commissioners to Chief Commissioners. The CBEC structure is already a reverse pyramid and there is absolutely no reason or need to have separate Chief Commissioners to Supervise the Specialised Commissionerates. There can be a single Chief Commissioner for the entire State.
We will bring you more comments tomorrow.