ADMINISTRATIVE SET UP
The Commissionerate is under the jurisdictional control of Chief Commissioner, Goods and Services Tax (Central) & Customs, Shillong with the following hierarchy.
Principal Commissioner / Commissioner --- Head of Department
Additional/Joint Commissioner --- Administrative Head of Divisions
Deputy/Assistant Commissioner --- Head of Divisions
Superintendent --- Range Officer
Inspector --- Sector Officer
The jurisdiction of the Commissionerate has been divided into four Divisions. The area of a Division primarily depends upon the density of taxpayers. Each Division is headed by a Deputy Commissioner/Assistant Commissioner and assisted by Superintendents and Inspectors in the Divisional office besides the ministerial staff and an Administrative Officer.
The jurisdictional area of a Division is again divided into Ranges. The jurisdiction of a range is governed by factors, which govern the area of jurisdiction of a Division. Each range is headed by a Superintendent designated as 'Range Officer'. Each Range Officer has Inspectors in his charge who assist him in discharging his duties.
Each division is placed under the supervisory control of an Additional Commissioner/Joint Commissioner.
Additional/Joint Commissioner (P&V) is in charge of personnel and vigilance matters. Additional/Joint Commissioner (Review) is responsible for review of adjudication orders passed by various original and appellate authorities and for filing of further appeals against the orders which are not legal and proper.
The primary function of a CGST & Central Excise Commissionerate is to implement the GST, Central Excise Acts and the Rules framed under various provisions of these Acts, Central Excise Tariff Act and other allied Acts of the Parliament of India under which GST, duty of Central Excise or other such duties/tax which are levied and collected in the manner in which Central Excise duty is levied and collected. For discharging the function, the Commissionerate is divided into different branches and field formations as explained under the heading 'Administrative Set Up'.
The 'Range Office' is the first office of contact between taxpayers and the Department. The work of a group of Ranges is supervised by Divisional officer. He may be in the rank of a Deputy Commissioner or an Assistant Commissioner. The work of all the Divisions is supervised by the Commissioner with the help of Additional Commissioners, Joint Commissioners, Deputy Commissioners / Assistant Commissioners and other subordinate officers.