Goods and Services Tax (GST), the landmark indirect tax reform since independence, is likely to be introduced with effect from 1st of July, 2017.
While the laws and procedures are currently in an advanced stage of vetting, alongside the CBEC is taking all the requisite steps of training the Central & State indirect tax officials, in the administration of CGST & SGST respectively with NACEN playing a leadership role in imparting training. Simultaneously, the DGHRD had been working on the re-organisation of the field formations of CBEC to be in readiness for the roll out of GST. The DGHRD had submitted a comprehensive report in the month of April 2016, which was deliberated upon by the Board. Further inputs were received from different quarters including the field formations. A working Group was also formed for deliberating upon the optimal structure of Central Board of Excise and Customs (CBEC) formations under GST regime.
After extensive round of discussions, a presentation was made before the Board and then to all the Chief Commissioners in October 2016. However, during the GST Council meeting on 16th January 2017, the number of assessees to be administered by Central Government was revised. This report takes into account the decisions taken in the GST Council meeting of 16th January 2017.
This report, after extensive consultations with the Working Group, Chief Commissioners, Staff Associations, Board Members and the Chairman CBEC is comprehensive and detailed so as to reflect functional reorientation and administrative reorganisation. This is in furtherance of the earlier report submitted in April 2016 and the presentation made in October 2016.
I am thankful to the members of the Working Group and all others who have given their valuable time and ideas despite their extremely taxing time schedules on how the CBEC formations should be reorganized to be ready to implement the GST. I sincerely hope that this report will pave the way for seamless implementation of GST by CBEC.
Sunil K. Sawhney
Director General (HRD)