The Central Board of Excise and Customs (CBEC) is said to be working on a plan for cadre restructuring of central excise and service tax officials to ensure a seamless transition to GST regime when it kicks in.
“In this context, the Directorate General of Human Resource Development has been directed to initiate the exercise of formulating a proposal in right earnest,” CBEC said in an internal missive, noting that there will be a need for administrative restructuring under the GST regime.
Central indirect levies, including excise duty and service tax as well as State-level and local taxes, including value-added tax, will be merged into GST.
In this regard, CBEC has also begun collecting data on the number of commissionerates of service tax and central excise and annual turnover-wise assessees for both the levies. It has asked field formations to provide information on the number of State-wise and annual turnover-wise assessees of value-added tax as well as the existing organisational structure, appeal and review system for the State levy.
The board has also asked all Principal Chief Commissioners to appoint nodal officers to coordinate with State governments on this information as well as provide assistance to the Directorate General of HRD.
Administrative preparedness by the CBEC will help the government roll out the GST at any point during the year, once all legislative clearances have been taken. After missing the deadline of April 1, 2016, for introduction of the tax, the Centre now plans to roll it out mid-way during the next fiscal — either from June 1 or September 1.
Written by: Rakesh Ranjan (Editor-in-chief)