POWERS & DUTIES
The cadre-wise powers and duties are listed below:
1. Principal Commissioner / Commissioner of CGST & Central Excise:
Principal Commissioner / Commissioner of CGST & Central Excise, Guwahati exercises supervision and control on all the technical and administrative work over all the four Divisions in the Commissionerate. He keeps a close watch over the functioning of Commissionerate, its Divisions and Ranges also. He monitors the revenue collection by each Divisions in Commissionerate. He monitors the proper implementation of CBIC’s instructions/guidelines issued from time to time on technical and administrative matters. He has both Executive powers and Quasi Judicial powers. He has to interpret Law. He shall ensure the collection of targeted revenue every year and shall report to the Chief Commissioner. He is subject to inspection by the CBIC, Chief Commissioner, Directorate of Inspection and Accountant General. He is also responsible for the proper conduct of the Officers working in his Commissionerate by exercising Administrative powers and disciplinary action powers.
2. Additional / Joint Commissioner of CGST & Central Excise:
Generally, there are 2 Additional / Joint Commissioners of CGST & Central Excise assisting the Principal Commissioner / Commissioner.
(i) One Additional / Joint Commissioner designated as Additional / Joint Commissioner (P&V) is responsible for Administration which includes deployment of staff, vigilance, matters relating to pay, transfer allowances, traveling allowances, medical allowances, provident fund matters, etc. He / She is assisted by Deputy / Assistant Commissioner. The following are the sections of the Commissionerate that report to him / her:
a) Chief Accounts Officer: He / She is responsible for the overall accounts of receipts and expenditure including accounting of Excise Duty and Service Tax, i.e. the accounts include both administrative accounts as well as tax receipts. The CAO is responsible for proper deployment of funds, control of expenditure and periodical reports to Principal Accounts Officer, New Delhi. He / She shall co-ordinate with the local Pay and Accounts Officer for pre audit and post audit of receipts and expenditure. He / She is assisted by an ACAO besides other ministerial staff.
b) Establishment Section: This section is headed by an Administrative Officer (Group 'B' Gazetted). The Administrative Officer reports to the Chief Accounts Officer. This section is responsible for maintenance of disposition list of staff, stationery and stores. The Administrative Officer is assisted by Executive Assistants / Tax Assistants.
c) Bill Section: This section is headed by an Administrative Officer (Group 'B' Gazetted). The Administrative Officer reports to the Chief Accounts Officer. This section is responsible for payment of salaries, annual increments, disbursement of medical allowances, educational allowances, loans, house / building allowances, travelling allowances, etc.
d) Confidential and Vigilance Section: This section is headed by a Superintendent and assisted by Inspector(s). The Superintendents shall keep a vigil on the conduct of the staff. He shall periodically enquire with the Trade and Industry so as to monitor corruption and complaints. He shall investigate all complaints against officers and submit his findings. This section is also responsible for the maintenance of confidential records viz. Annual Property Return and Annual Conduct Reports of each and every staff.
e) Welfare Section: This section is responsible for welfare matters of staff in case of distress. Financial sanctions are enabled in case of death of staff while in service. Education merit scholarship assistance is recommended for sanction by this section.
f) Legal Section: This section is headed by a Superintendent and assisted by an Inspector and EA / TA. The prime responsibility is to attend to the legal matters of the Department in various Courts of Law including interaction with the Department’s Counsels.
(ii) The second Additional / Joint Commissioner is designated as Additional / Joint Commissioner (Technical). He / She is entrusted with the job of Departmental Auditing of tax paying units, follow up of prosecution proceedings, and conduct legal matters in the Courts of law. He / She is assisted by Deputy / Assistant Commissioner. The following are the sections that report to him / her:
a) Technical Section: This section has Superintendents, Inspectors and Ministerial Staff. This section shall co-ordinate in proper implementation of the tax policies of the Government of India. The section conveys the policies, notifications, circulars and instructions of the Government to the field formations. The problems ascertained from the field formations are conveyed to the Government for devising / altering policy frame work. All the powers to grant permissions vested in Law are examined and recommended by this section. Revenue which has fallen into arrears and which cannot be recovered in spite of best efforts are examined for writing off. All remission claims are examined for sanction. The internal inspection of the various wings of the organization is designed and followed up here. Meetings with the Trade and Industry are handled. Clarifications required both by the field formations as well as Trade are examined and replied through this section.
b) Statistics Section: The entire vital statistics of the Commissionerate is gathered and presented from here. Details for all questions raised in Parliament on Central Excise and Service Tax subjects are gathered and transmitted for answer. The revenue trend is monitored here. The pendency position of various aspects of work like adjudication, refunds, assessments, etc. are monitored. Periodical reports including Monthly Technical Report (MTR) is prepared.
c) System Section: This section is responsible for optimum deployment of Computer Network and other IT infrastructure. It communicates system and data management related policies and advisories issued by the Board, DG Systems, etc. to field formations. Maintenance and updation of Commissionerate's website is done from here.
d) Review and Tribunal Section: This section has Superintendents, Inspectors and Ministerial staff to assist in the matters relating to the review of the orders passed by the adjudicating officers and filing of appeals in various appeal forums like Commissioner (Appeals), various Tribunals and Government of India.
e) Preventive Section: This is the ‘Intelligence Wing’ of the local Commissionerate. The section is headed by an Assistant Commissioner and has group(s) of Officers, each Group headed by a Superintendent and assisted by Inspectors. The prime responsibility is to check evasion by preventive checks. They make surprise visits to the units and check the records and registers maintained to ensure that no evasion of duty or clandestine removal of goods have taken place. They are the strike force for local Commissionerate.
f) Tax Recovery Cell: This cell coordinates in the arrears of revenue collection matters by attachment and sale of properties of the defaulters.
* The Principal Commissioner, Commissioner, Additional Commissioner and Joint Commissioner are vested with the Powers of Adjudication: They act as quasi judicial authorities and pass orders.
3. Deputy / Assistant Commissioner of CGST & Central Excise:
Deputy / Assistant Commissioner is entrusted with vide range of duties as allotted by senior Officers of the Commissionerate. He / She may handle Divisional charge(s) or Sectional charge(s).