The primary function of the organization is to collect Goods and Services Tax & Central Excise duty.
Besides, other taxes like National Calamity Contingent Duty, different kinds of Cess, Additional duty of Excise, are also collected for the exchequer.
Collection of duty is ensured by close monitoring, preventive checks and periodical auditing.
The Department has separate Legal wing to deal with Litigations in Court and Tribunals. High stake offenders are prosecuted.
The functions are executed at the field level, called Range Officers and headed by Superintendents and assisted by Inspectors. The Range Officer reports to Divisional Officer who is of the rank of Deputy Commissioner / Assistant Commissioner. The Divisional Officers report to Additional / Joint Commissioners.
This Commissionerate consists of 4 Divisions and each Division consists of several Ranges (total 26).
At the Commissionerate Level, the Commissioner of CGST & Central Excise is assisted by Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioners besides other Executive staff and Clerical Staff. All the Officers assisting the Commissioner are given clearly defined work areas. The Commissioner reports to the Zonal Chief Commissioner's Office, which is located at GST Bhawan, Guwahati.