GST Rollout : India will be divided into 24 zones & 107 GST commissionerates

By | October 7, 2016

Govt plans overhaul of tax administration for smooth GST rollout

The government has readied plans for a major change in India’s tax administration structure, including overhauling the Central Board of Excise and Customs (CBEC) to ensure a glitch-free roll out of a nation-wide goods and services tax (GST).

The plan, reviewed by Moneycontrol, includes setting up of empowered GST commissionerates within the CBEC that will be tasked with administering the new tax system.

GST, billed as India’s most ambitious reforms move, will stitch together a common national market, dismantle fiscal barriers among states and consolidate a patchwork of local and central duties into a single levy.

The government expects to roll out GST from April 1, 2017.

For the purposes of administration, the country will be divided into 24 zones and 107 GST commissionerates.

Each commissionerate will have oversight rights over 15,000-20,000 assessees with combined revenues of about Rs 5000 crore.

Every state, except those with very small assessee-base, will have at least one commissionerate, which will be broken down into five divisions and 50 ranges for each.

Besides, there will be one audit and one appeal commissioner for every GST commissionerate.

With 3.34 lakh assesses, Mahrashtra will have 20 GST commissionerates—the highest among all states.

A Directorate General of Dispute Resolution (DGDR) will also be set up, to deal with possible Centre-state and inter-state rows that may arise after the new tax system kicks in.

The DGDR will maintain data bank of judicial decisions, analyse dispute issues for identifying patterns and examine orders to assess fitness for appeals among others.

Separate adjudication verticals will be set up in seven major cities– in Delhi, Gandhinagar, Mumbai, Bangalore, Chennai, Hyderabad and Kolkata–reporting directly to DGDR—Delhi, Gandhinagar, Mumbai, Bangalore, Chennai, Hyderabad and Kolkata.

A new sleuthing unit—Directorate General of GST Intelligence (DGSTI)—will be set up tasked with keeping a close eye on compliance and detecting and collating information on tax.

There will be at least one unit of DGSTI, which will replace the existing Directorate General of Central Excise Intelligence (DGCEI).

The existing Customs and Service Appellate Tribunal (CESTAT), however, a judicial body, will continue to run concurrently to deal with legacy cases, some which go back more than a decade.

How It Stacks Up

State Estimated Revenue in RsCr Estimated No. of Assessees No of GST Commissionerates
Maharashtra 131637 334706 20
Gujarat 49594 166032 9
Tamil Nadu 42091 104316 8
Uttar Pradesh 46988 103546 8
Karnataka 32631 115598 7
Delhi 25835 159621 6
Bengal, Sikkim and A&N Islands 23130 84455 6
Telergana 27963 91460 5
Rajasthan 29890 6S028 5
Haryana 34173 49792 3
Andhra Pradesh 13657 63097 3
Punjab 15436 45881 3
Kerala and Lakshadweep 15698 37652 3
Madhya Pradesh 8575 25053 3
Odisha 10918 24890 2
Assam, Auranachal Pradesh, Nagaland and Manipur 8478 22979 2
Jharkhand 10886 19530 2
Bihar 9402 18013 2
Chandigarh 1526 23415 1
Uttarakhand 2324 10969 1
Chattisgarh 6830 10565 1
Goa 1458 7623 1
Puducherry 1153 4865 1
DNH and D&D 1559 4024 1
Himachal Pradesh 1240 3918 1
J&K 1127 3172 1
Meghalaya, Mizoram and Tripura 935 2363 1

Source - [05-10-2016]

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Model GST Law

Model GST Law


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Concept of Input Service Distributor in Goods & Service Tax (GST)



GST Payment of Tax

GST Draft Payment Rules Released by CBEC

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Refund under GST

Draft GST Refund Forms released by CBEC

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Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

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Assessment and Audit

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Inspection, Search, Seizure and Arrest

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Offences, Penalty, Prosecution & Compounding

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Demands and Recovery

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Appeals and Review

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Settlement Commission

Settlement Commission in Goods and Service Tax (GST)


GST Portal

Frontend Business Process on GST Portal

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