Information under Sec 4(1)(b) of the Right to Information Act, 2005
(i) The particulars of its organization, functions and
The Central Board of Excise & Customs (CBEC), now known as the Central Board of Indirect Taxes & Customs (CBIC) (Department of
Revenue, Ministry of Finance, Govt of India) is responsible for
formulation of policy relating to levy and collection of Indirect
Taxes namely Customs, Goods & Service Tax. The CBIC
also exercises overall supervision over Customs,
Goods & Service Tax field formations located all over the country. The
Board discharges various tasks assigned to it, with the help of
various Directorates headed by officers of the rank of
Director General (Addl Secy rank) and Director (Jt Secy rank)
At the field level
there are 21 zones headed by Chief Commissioners of Customs,
Goods & Service Tax,
who are exercising supervision over the various Commissioners under
their charge. There are 101 GST Commissionerates in the country headed by Commissioners of
GST & Central Excise. These Commissionerates are entrusted with the
task of collection of duties in notified territorial jurisdiction of
the Commissionerate and related Administrative functions. Most
of the Commissionerates also deal with work relating to GST
& Customs in their jurisdiction.
There is a post of Commissioners (Appeals) for both GST and
Customs cases. He/she decides on the
statutory appeals made against the orders of officers of the rank of Addl/Jt
Commrs and Dy/Asst Commrs and 9 posts of Commissioners of GST and
Customs (Adjudication), who decide large and complicated Adjudication
cases wherein jurisdiction of more than one Commissionerate is
There is also an Audit Commissionerate for GST and Central Excise &
Service Tax (legacy issues) with its Headquarters at Guwahati and
having jurisdiction over the whole of Shillong Zone.
following Commissionerates are under the charge of the Chief
Commissioner of Customs, Goods & Service Tax, Shillong
Customs (P), N.E.R., Shillong
Commissioner (Appeals), Guwahati.
Commissioner (Audit), Guwahati
(ii) The powers and duties
of its officers and employees
(a) The powers and duties of the officers
are defined in the Central Excise Act and Rules made there under.
These are further defined in the Central Excise Manual which is a
published document. The above powers have been extended for Goods &
Service Tax also. Though Goods and & Service Tax have been levied on
almost all the products since 1st July, 2017, issues concerning
Central Excise & Service Tax shall still remain till all the
pendency of legacy issues/cases are cleared.
(b) Goods &
Service Tax or GST as commonly referred to is a comprehensive
destination based In direct Value Added Tax (VAT) on supply of goods
as well as services levied by both the Centre and the States.
Under the present assessment scheme, a supplier is required to
assess himself the duty payable on the goods to be supplied by him
and deposit the same in authorized Banks electronically. The
details of goods supplied, duty paid are required to be
furnished in periodical online returns such as GSTR-1/3B returns, to
the Department. These returns are required to be
scrutinized and checked online by the concerned GST officers posted in the
Range to verify that the correctness of the amount of the tax so
( c) The power and duties of the
officers are defined in Customs Act, 1962, Central Excise Act, 1944 and CGST Act, 2017 and their Rules made
thereunder and are briefly enumerated below :
· Head of Department Powers and exercising overall supervision over
the Commissionerate .
· Adjudication powers: Central Excise:-Without any limit of amount of duty involved
for Central Excise & Service Tax. GST:-He has no
power of adjudication GST cases.Customs:-Rs.
50 lakhs and above
· Review of adjudication orders passed by the subordinate officers
· Pre-audit and post-audit of rebate/refund claims
· Supervision of work
relating to Audit and Anti-Evasion
Assisting Commissioner in exercising supervision over the Commissionerate
· Adjudication powers: Central Excise:-Cases
where the amount of the duty involved is above Rs,20 Lakhs and up to
Rs.50 lakhs and that of Joint Commissioner are above Rs.5 lakhs and
up to Rs.20 lakhs. Customs:- Value of
goods to be confiscated from Rs. 10 lakhs to value and not
exceeding Rs. 50 lakhs. GST:- Rs. 1 crore and
· Administrative supervision over the divisions
· Audit and Anti-Evasion
supervision over the division
· Head of the
office and statutory powers under the Act
powers Central Excise:-Amount of duty involved upto Rs.5 lakhs. However all valuation
and classification cases are decided by Deputy/Assistant
Commissioner irrespective of the amount of duty involved.
Customs:-Value of goods to be confiscated from above Rs. 1 lakh
to value not exceeding Rs. 10 lakhs. GST:-Above Rs. 10
lakhs but below Rs. 1 crore (Rs. 20 lakhs in case of IGST & CGST +
of rebate/refund claims
· Work related
powers: Central Excise:- No adjudicating powers. Customs:-
Value of goods not exceeding Rs. 1 lakh. GST :-Not
exceeding Rs. 10 lakhs (Rs. 20 lakhs in case of IGST & CGST+IGST)
Besides the above Gazetted officers, there are Inspectors Group ’B’ (Non-Gazetted) executive officers,
alongwith Group ’C’ Ministerial officers and Group D officers in
(iii) The procedure followed
in the decision making process, including channels of supervision
The Commissionerate is headed by the Commissioner who is equivalent
in rank to Divisional Commissioner in the state. The
Commissioner is the supervisory head and final decision making
authority with regard to disputes regarding the levy of
GST/Central Excise duty in his jurisdiction. The Commissioner is
assisted by Additional/Joint Commissioners and other officers in the Commissionerate Hqrs office. There are subordinate field
formations called Divisions headed by a Dy/Asst Commissioner
(Group A) and there are five or more Ranges under each Division
headed by a Supdt of GST (Gazetted Group B) . Each
Range Officer of the division is assisted by 2 to 3 Inspectors
Group ’B’ (Non-Gazetted).
The procedure followed by the officers in the decision making process and
different aspects of supervision and accountability are outlined in
the Central Excise Manual, the Adjudication Manual, Audit Manual,
– The GST Taxpayer is required to apply online for Registration in
the GSTN Portal. The said application after filing is allocated to
Centre or State by the GSTN Server. The application is then
processed by the concerned Central Processing Cell. After the due
approval from the Cell, it is automatically given the GSTIN number
by the Server. In case of GST Practitioner, the above process
remains the same except approval has to be given online by the
jurisdictional Asst/Dy. Commissioner.
The GST returns filed online by the taxpayer after self
assessment are verified by the Inspector and put up to the
Superintendent online. For any dispute arising out of assessment, a SCN to the
taxpayer is issued by the Assistant/Deputy Commissioner
of the division or officers senior to him depending on the
monetary limit involved.
– Departmental action against an assessee starts with a Show Cause
Notice by the department. Normally thirty days time is given
to reply to the show Cause Notice. Based on the reply and
further submissions during personal hearing which the assessee can
demand, the Central Excise officer passes an order. This order
is called an order-in-original or an adjudication order.
Against this order, an appeal can be filed with the Commissioner
(Appeals). The next channel of Appeal is the Customs, Excise
and Service Tax Appellate Tribunal (CESTAT) under Section 35B of the
Central Excise Act, 1944. Appeal can be made to the High Court
and Supreme Court, as the case may be, against the order of the
Similar provisions for adjudication of GST cases have been made in
the CGST Act, 2017
– The assessee may also apply for refund/rebate to the
jurisdictional Asst/Dy Commissioner. Such refund/rebate
application can be made in accordance with the provisions of Section
11 B of the Central Excise Act, 1944. The Asst/Dy Commissioner
of the jurisdictional division office is the authority to whom the
claim for refund/rebate is to be filed and is also the sanctioning
Similar provisions for refund of GST have been made in the CGST Act,
2017. Under Section 54 of CGST Act, a taxpayer can can claim for
refund by applying online in the GSTN portal within two years from
the relevant date.Juirsdictional Asst/Dy Commissioner is the proper
officer to sanction the the refund so claimed.
– Vide the Cadre Re-structuring in 2014, a new Audit Commissionerate
was created which has its headquarter at Guwahati. Its
jurisdiction is spread over the entire North Eastern region of the
country. Audit of the Central Excise and Service Tax assesses and
now of GST taxpayers is/to be being conducted as per
norms prescribed by the Directorate General of Audit, New Delhi.
The Commissioner is the Head of the Department and he is
supported by Additional/Joint Commissioner in supervising the
functioning of Headquarter and Circles. There are seven circles
viz., Guwahati Circle - I, II, III, Shillong Circle, Dibrugarh
Circle - I, II and Agartala Circle. Each Circle is headed by a DC/AC
and about four audit groups comprising of Superintendents and
(iv) The norms set by it for the discharge of its functions.
The mission of
CBIC is to administer GST, Central Excise, Service Tax and Customs laws
· realizing the revenues in a
fair, equitable & efficient manner;
· administering the
Government’s economic, tariff and trade policies with a practical
and pragmatic approach;
· facilitating trade and
industry by streamlining & simplifying Customs & GST processes
and helping Indian business to enhance its competitiveness;
· creating a climate for
voluntary compliance by providing guidance and building mutual
· combating revenue evasion,
commercial frauds and social menace in an effective manner.
The said objectives
are sought to be achieved by:-
· enhancing the use of
· streamlining Customs, GST and
· encouraging voluntary
· evolving cooperative
v) The rules,
regulations, instructions, manuals and records, held by it or under
its control or used by its employees for discharging its functions.
The main statutes which are related to the levy and
collection of Central Excise duty are :
(a) The Central Goods & Service Tax
(b) The Customs Tariff Act 1975
(c) The Central Excise Rules
(d) Central Goods & Service Tax
The above books are published and are also available in the market.
The CBIC has also uploaded Instructions/Circular as well as Acts and
Rules of GST for the guidance of its officers. All these Act, Rules,
Instructions are available on CBIC website
statement of the categories of documents that are held by it or
under its control.
The two basic type of documents dealt with are :
for registration, refund, rebate or fixation of drawback brand rate
(ii) Returns filed
by the assesses such as GSTR-3B,GSTR-1 etc. Format of these
Applications and returns are available in the GST Law Manual.
particulars of any arrangement that exists for consultation with, or
representation by, the members of the public in relation to the
formulation of its policy or implementation thereof.
Regional Advisory Committees and Public Grievance
Committees exist in each Commissionerate comprising of
representatives of different trade associations and Senior
Departmental officers. This Office acts as a Central Body for
coordinating with affairs of the above Committees The Commissioners
are also maintaining Seva Kendras or Help Centres
for the assistance of Tax Payers. Such Seva Kenras facilitate interaction/consultation with the tax
statement of the boards, councils, committees and other bodies
consisting of two or more persons constituted as its part or for the
purpose of its advice, and as to whether meetings of those boards,
councils, committees and other bodies are open to the public, or the
minutes of such meetings are accessible for public.
The advisory bodies at Commissionerate level have been mentioned in
(ix) Directory of
its offices and employees
remuneration received by each of its officers and employees,
including the system of compensation as provided in its regulations
Monthly remuneration of the officers are being maintained by
Shillong GST Commissionerate.
Budget allocated to each of its agency, indicating the particulars
of all plans, proposed expenditures and reports on disbursements
This office merely acts as a Central Body for allocation
of Budgetary grants to the Commssionerates of Shillong Zone.
manner of execution of subsidy programmes, including the particulars
of all plans, proposed expenditures and reports on disbursements
Particulars of recipients of concessions, permits or authorization
granted by it
Details in respect of the information, available to or held by it,
reduced in an electronic form
(a) Comprehensive information on Central Excise laws and procedures
maintained at the
http://www.cbic.gov.in web site.
(b) Directorate of Data Management is maintaining commodity-wise
revenue of Central Excise in electronic form.
(c) Commissionerates are maintaining the revenue data of both GST as
well as Central Excise & Service Tax in electronic form.
particulars of facilities available to citizens for obtaining
information, including the working hours of a library or reading
room, if maintained for public use.
At present, the
following avenues are available for obtaining information :
(a) Seva Kendras/Help
At least one Seva Kendra at each of Headquarter and Divisional
Office is maintained in the GST formations and all the GST Range
Office has a Seva Kendra to help the taxpayers.
(b) Information and Facilitation Counter is
available at the Commissionerate Headquarters.
(c) Websites :
http://www.cexcusner.gov.in (Chief Commissioner Office, Shillong
http://cexstshillong.gov.in (Shillong GST Commissionerate) and/or
(Dibrugarh GST Commissionerate) and/or
http://shillongcustoms.gov.in (Customs Prev. Commissionerate).
Though small libraries are generally maintained in each Commissionerate
they are presently being used only by the Commissionerate officers.
names, designations and other particulars of the Public Information
(xvii) Such other
information as may be prescribed -