by The Goods and Services Tax (GST) is a comprehensive indirect tax that was implemented in India on July 1, 2017. It subsumed all the indirect taxes such as Value Added Tax (VAT), Service Tax, Central Excise, and others, and brought them under a single unified tax system. The GST is governed by a set of rules and regulations, and there are various tax authorities in India that are responsible for administering and enforcing these rules.
GST Tax Authorities in India
There are several tax authorities in India that are responsible for administering and enforcing the GST. The following are the main GST tax authorities in India:
Goods and Services Tax Council (GSTC)
The Goods and Services Tax Council (GSTC) is a constitutional body that was set up under the GST Act. It is responsible for making recommendations to the Central and State Governments on issues related to GST, such as rates, exemptions, and thresholds. The GSTC is chaired by the Union Finance Minister and includes the Finance Ministers of all the States and Union Territories as members.
Central Board of Indirect Taxes and Customs (CBIC)
The Central Board of Indirect Taxes and Customs (CBIC) is the apex body that is responsible for administering the GST in India. It is responsible for formulating policies and procedures related to GST, as well as for enforcing compliance with GST laws and regulations. The CBIC is headed by a Chairman who is assisted by several members.
Goods and Services Tax Network (GSTN)
The Goods and Services Tax Network (GSTN) is a non-profit, private limited company that was set up to provide IT infrastructure and services for the implementation of GST. It is responsible for developing and maintaining the GST portal, which is used by taxpayers for registration, filing returns, and making payments.
State Goods and Services Tax Authorities (SGST)
The State Goods and Services Tax Authorities (SGST) are responsible for administering and enforcing the GST in the States. They are headed by a Commissioner who is assisted by several officers. The SGST is responsible for registering taxpayers, processing returns, and conducting audits and investigations.
Central Goods and Services Tax Authorities (CGST)
The Central Goods and Services Tax Authorities (CGST) are responsible for administering and enforcing the GST at the Central level. They are headed by a Commissioner who is assisted by several officers. The CGST is responsible for registering taxpayers, processing returns, and conducting audits and investigations.
Powers of GST Tax Authorities
The GST tax authorities in India have been given extensive powers to enforce compliance with GST laws and regulations. The following are some of the main powers of GST tax authorities:
Power to Inspect and Search
GST tax authorities have the power to inspect any place of business or any other place where they have reason to believe that goods or services are being supplied. They can also search any person or premises if they have reason to believe that any contravention of GST laws has taken place.
Power to Arrest
GST tax authorities have the power to arrest any person if they have reason to believe that the person has committed a cognizable offense under GST laws. The arrested person must be produced before a Magistrate within 24 hours.
Power to Seize
GST tax authorities have the power to seize any goods, documents, or books of accounts if they have reason to believe that they are connected with any contravention of GST laws. The seized items must be produced before a Magistrate within 7 days.
Power to Summon
GST tax authorities have the power to summon any person to give evidence or produce documents or things that are relevant to any proceeding under GST laws. Failure to comply with a summons can result in penalties and even imprisonment.
Power to Assess
GST tax authorities have the power to assess the tax liability of any person who has failed to file a return or has filed an incorrect or incomplete return. They can also issue assessment orders for any other reason if they have reason to believe that any tax has been underpaid or not paid.
Power to Demand and Recover Tax
GST tax authorities have the power to demand and recover any tax that is due and payable under GST laws. They can also initiate recovery proceedings against defaulters, which can include attachment and sale of assets.
Power to Cancel Registration
GST tax authorities have the power to cancel the registration of any taxpayer if they have reason to believe that the taxpayer is not complying with GST laws or has obtained registration by fraudulent means.
