Tamilnadu GST Dept. issued Handbook on Roles and Responsibilities for CGST officers

The Chennai Outer GST and Central Excise, Tamil Nadu and Puducherry GST Zone has issued Handbook on Roles and Responsibilities for CGST Officers, prepared based on the initiative of the young inspectors of Chennai Outer CGST Commissionerate.

Chennai Outer GST & CEx is immensely pleased to share the “Handbook on Roles & Responsibilities for CGST officers”. The handbook is intended to serve as a quick reckoner for officers of all ranks in an Executive GST Commissionerate- from the Inspector to the Principal Commissioner- of their statutory roles as defined in the Goods & Services Act, 2017.

The handbook has been divided into four sections- the first two dealing with the basic functional units of the GST architecture- the Ranges manned by the Superintendents & Inspectors and the Divisions headed by the Deputy or Assistant Commissioners. The next two sections focus on the roles of the senior management- the Joint and Additional Commissioners and the (Principal) Commissioners. This handbook, apart from acting as a guide, is also intended to help officers appreciate the roles of other officers in the chain of command and ensure that instances of overreach beyond one’s executive powers are avoided.

For the ease of reference, all Sections and Rules dealing with a common subject have been collected under a single heading. Their content has been condensed and simplified for easy understanding. Wherever applicable, statutory time limits have been highlighted in bold. Hyperlinks to subject- specific Instructions, Circulars, and Notifications have been provided in the E-version of this handbook to allow officers to read more on the subject.

Details of Handbook:

Inspector

1. Accounts and Records

Rule 56(6) – If any taxable goods are found to be stored at anyplace(s) other than at PPOB without the cover of any valid documents, the Inspector shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.

Rule 58(5) – The owner or the operator of the go down shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the Inspector on demand.

2. Returns

Rule 68 – Notice to non filers of returns

Superintendent

1. Assessment, Scrutiny & Audit

Sec 35(6) – The Superintendent shall determine the tax payable on goods and services which have not been accounted for by the taxpayer as per provisions of Sec 35(1).

Rule 56(6) – If any taxable goods are found stored at any place other than the principal place of business without any documents, Superintendent shall determine tax payable on such goods.

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