Information under Sec 4(1)(b) of the Right to Information Act, 2005

(i) The particulars of its organization, functions and  duties

             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 involved.  

             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.

            The following Commissionerates are under the charge of the Chief Commissioner of Customs, Goods & Service Tax, Shillong Zone:

  1. Agartala GST   Commissionerate

  2. Aizawl GST   Commissionerate

  3. Dibrugarh GST   Commissionerate

  4. Dimapur GST   Commissionerate

  5. Guwahati GST   Commissionerate

  6. Imphal GST   Commissionerate

  7. Itanagar GST   Commissionerate

  8. Shillong GST   Commissionerate

  9.  Customs (P), N.E.R., Shillong

  10.  Commissioner (Appeals), Guwahati.

  11. 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 paid.

       ( 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

Addl/Joint Commissioner

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 above

·     Administrative  supervision over the divisions 

·     Audit and Anti-Evasion work
Deputy/Assistant Commissioner

Exercising overall supervision over the division   

·     Head of the office and statutory powers under the Act 

·     Adjudication 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 + IGST)                                                                       

·     Provisional Assessment 

·     Sanctioning of rebate/refund claims 

·     Work related to audit/anti-evasion

Superintendents     Adjudication 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 each Commissionerate.

 (iii) The procedure followed in the decision making process, including channels of supervision and accountability. 

                                              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, etc.   

1.  Registration – 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.

2.  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. 

3  Adjudication – 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 Tribunal. 

                             Similar provisions for adjudication of GST cases have been made in the CGST Act, 2017

5.  Refund/Rebate – 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 authority. 

                                 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.                               

6.  Audit – 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 Inspectors.

(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 aimed at:- 

·        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 trust;

·        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 information technology;

·        streamlining Customs, GST and Excise procedures;

·        encouraging voluntary compliance;

·        evolving cooperative initiatives.

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 2017

(b)     The Customs Tariff Act 1975

(c)      The Central Excise Rules 2002

(d)      Central Goods & Service Tax Rules 2017

        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

(vi)  A statement of the categories of documents that are held by it or under its control.

The two basic type of documents dealt with are :

(i) Applications for registration, refund, rebate or fixation of drawback brand rate and

(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.

 (vii)  The 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 Redressal 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 payers.

(viii)  A 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 (vii) above. 

(ix) Directory of its offices and employees  

(x) Monthly 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.

 (xi) Budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made 

         This office merely acts as a Central Body for allocation of Budgetary grants to the Commssionerates of Shillong Zone.

(xii)  The manner of execution of subsidy programmes, including the particulars of all plans, proposed expenditures and reports on disbursements made.

         Not applicable 

(xiii)  Particulars of recipients of concessions, permits or authorization granted by it 

         Not applicable.

 (xiv)  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 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.

(xv)  The 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 Centres : 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 : (CBIC) and/or (Chief Commissioner Office, Shillong Zone) and/or (Shillong GST Commissionerate) and/or (Dibrugarh  GST Commissionerate) and/or (Guwahati GST Commissionerate) and/or (Customs Prev. Commissionerate).

Though small libraries are generally maintained in each Commissionerate they are presently being used only by the Commissionerate officers. 

(xvi)  The names, designations and other particulars of the Public Information officers 

(xvii) Such other information as may be prescribed -             NIL

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Last Modified on 26 March 2019 03:29:17 PM