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1 Administration under GST

Presented by
Dr. Chalawadi C.I
Assistant professor,
Dept of Studies Research in Commerce
Vijayanagara Sri Krishnadevaraya University
Ballari-583105

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 Ministry of Finance

Dept of Economic Affairs Dept of Revenue Dept of Expenditures

Central Board of Central Board of Indirect

Direct Taxes (CBDT) Taxes & Customs (CBIC)
Principal Chief Commissioners of Central Tax/
Chief Commissioners of Central Tax

Principal Commissioners of Central Principal Commissioners of Central

Tax/ Tax/
Commissioners of Central Tax Commissioners of Central Tax
Additional Commissioners of Central Tax/
Organisation Joint Commissioners of Central Tax

Structure of the Deputy Commissioners of Central Tax/

Assistant Commissioners of Central Tax
Department Superintendent

Inspector 2
 Hierarchy of the department
Commissionerate

Division A Division B Division C Division D

Registrati Administ Refund/

Return Audit Adjudicati
on ration Arrears/
processing on /legal Recovery

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Powers of CGST officers (Section-6)
 Board may impose,
 A GST officer may exercise the powers and discharge the
duties conferred or imposed on him under the Act.
 He may exercise the powers on any other CGST officer
who is subordinate to him.
 The Commissioner may delegate his powers to any other
officer subordinate to him, subject to such conditions and
limitations .

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1. Power of inspection, search and seizure (Section 79)

where the GST officer has reasons to believe that-a taxable

person has
a) suppressed any transaction relating to supply of goods
and/or services or
b) suppressed the stock of goods in hand, or
c) has claimed input tax credit in excess of his entitlement or
d) has indulged contravention of any of the provisions of this
Act or
e) rules made there under to evade tax under this Act; or
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f) any person engaged in the business of transporting goods or owner or
operator of a warehouse is keeping goods which have escaped
payment of tax or
g) has kept his accounts or goods likely to cause evasion of tax payable
under this Act.

Provisions under Section 79(2) 

1. Proper officer, may have reasons to believe that any goods liable

to confiscation or documents or books or things, shall be useful for

any proceedings in any place.

2. he may authorize in writing any other officer to search and seize

such goods, documents, books or things. 6

2.Power to arrest (Section 81)
 Arrest means taking into custody of a person under some lawful
command or authority.
 If the Commissioner has reason to believe that any person has
committed an offence-
a) supplies any goods and/or services without issue of any invoice or
grossly misdeclares the description of the supply on invoice, to
intentionally evade tax;
b) issues any invoice or bill without supply of goods and/or services ,
leading to wrongful availment of credit or refund of duty;

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C) collects any tax but fails to pay the tax to the credit

of the appropriate Government beyond a period of 3

months from the date or

d) takes and/or utilizes input tax credit without actual

receipt of goods and/or services either fully or partially,

and punishable by arrests as per the provisions of the

Code of Criminal Procedure, 1973 relating to arrest.

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3. Power to summon persons to give evidence
and produce documents (Section 82) 

Any CGST officer, shall have power to summon

any person whose attendance he considers

necessary either to give evidence or to produce

a document or any other thing in any inquiry

making for any of the purposes of this Act.

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4. Power of Access to business premises
(Section 83) 
a. to inspect books of account, documents, computers,

computer programs, computer software, whether installed in

a computer or otherwise, and

b. such other things as he may require and which may be

available at such place,

c. for the purposes of carrying out any audit, scrutiny,

verification and checks as may be necessary to safeguard the

interest of revenue.
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 Revisional powers (Section 99)
Chief Commissioner / commissioner on his own motion, or information or

request from the Commissioner, call for and examine the record of any

proceeding -

a. if he considers that any decision or order passed by any officer subordinate

to him is erroneous and it is prejudicial to the interest of the revenue and

b. is illegal or improper or has not taken into account certain material

facts.

c. if necessary, stay the operation of such decision or order for such period ,

after giving an opportunity of being heard and further inquiry.

d. He can pass such order as he thinks just and proper, including enhancing or

modifying or annulling the said decision or order. 11

General Powers

1. Power to collect statistics (Section 141)

The Commissioner, direct that statistics be collected

relating to any matter, and may call upon all concerned

persons to furnish such information or returns relating

to statistics is to be collected.

2. General power to make regulation (Section 155)

the Commissioner may make regulations consistent with

the Act and rules, to carry out the purposes of this Act.
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