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Email Pr CCO CHENNAI GST ZONE

Re-Organizing GST Field Formations on Functional Basis-reg.

From : DG GST <[email protected]> Fri, Apr 12, 2024 04:41 PM

Subject : Re-Organizing GST Field Formations on Functional Basis-reg. 1 attachment
To : CCU CGST Ahmedabad Zone <[email protected]>, PCCO Central Taxes Bengaluru Zone <[email protected]>, CCU CGST
Bhopal Zone <[email protected]>, CCU CGST Bhubaneswar Zone <[email protected]>, Chief Commissioners Unit
Chandigarh <[email protected]>, Pr CCO CHENNAI GST ZONE <[email protected]>, CCU CGST DELHI ZONE <ccu-
[email protected]>, cco guwahati <[email protected]>, CCO Hyderabad GST Zone <[email protected]>, CCU CGST
Jaipur Zone <[email protected]>, CCU CGST Kolkata Zone <[email protected]>, CCU CGST Lucknow Zone <ccu-
[email protected]>, CCU CGST Meerut Zone <[email protected]>, CCU CGST Mumbai Zone <[email protected]>, CCU
CGST Nagpur Zone <[email protected]>, CCU CGST Ranchi Zone <[email protected]>, CCU CGST
Thiruvananthapuram Zone <[email protected]>, CC Office, Cochin <[email protected]>, CCU CGST Vadodara Zone <ccu-
[email protected]>, CCU CGST Visakhapatnam Zone <[email protected]>, [email protected], Kochi commissionerate
<[email protected]>, CC Office, Cochin <[email protected]>, CCO SHILLONG <[email protected]>, CHIEF
COMM JZ CENTRAL EXCISE <[email protected]>, CCU CGST Nagpur Zone <[email protected]>, CCU CGST Pune
Zone <[email protected]>, Chief Commissioner GST CEX AND CUSTOMS Chief Commissioners Unit <commr-
[email protected]>
Cc : DG Vigilance CBIC <[email protected]>, Directorate of International Customs <[email protected]>, Directorate of Legal
Affairs <[email protected]>, dol cbec <[email protected]>, Director CRCL <[email protected]>, DGARM DELHI <dgarm-
[email protected]>, DG Anti Profiteering <[email protected]>, DG Audit <[email protected]>, DG Export Promotion <dgep-
[email protected]>, dgcei admnnd <[email protected]>, DGHRD HRM I <[email protected]>, DGGI NORTHSNU
<[email protected]>, Infrastructure DGHRD Saket <[email protected]>, DG WELFARE CBEC
<[email protected]>, EMC DGHRD <[email protected]>, DG NACIN <[email protected]>, DGPM New Delhi
<[email protected]>, DGRI Hqrs <[email protected]>, dg sys <[email protected]>, DDM CBIC <commr-ddm-
[email protected]>, DGTS CBIC <[email protected]>, DG Val <[email protected]>

During the Board Meeting held on 09.04.2024 in the Chamber of Chairman, CBIC, a presentation on the above mentioned subject was
given where in it was decided to circulate the PPT (copy enclosed) prepared by Commissioner (Chennai Outer). The Board has desired
that the jurisdiction Officers (CCs) may go through the same and Offer their Comments/ Suggestions and Alternative Solutions (if
any) within 10 days of receipt of the Email.

Encl: As above.

Yours Sincerely,

(Seema Arora)
Pr. DG, DGGST, New Delhi

Functional Model in GST formations-3-1.pdf

3 MB

1 of 1 15-04-2024, 11:39
 Re-organizing
GST Field Formations
On Functional Basis
CHENNAI OUTER GST COMMISSIONERATE
09.04.2024
Overview
PRESENT SYSTEM - RANGE MODEL
(TERRITORIAL BASIS)
DIFFICULTIES FACED IN PRESENT SYSTEM
NEW SYSTEM (FUNCTIONAL BASIS)
WORKING
BENEFITS
CHALLENGES
SUGGESTIONS FOR IMPROVEMENT
Present System - Range Model
(Territorial Basis)
Working
Sanctioned Strength Working Strength

Each division has

generally 5 ranges Superintendent Inspector Superintendent Inspector
divided on territorial
basis.
Division
3 3
(HQ)
Each range has a fixed 6/7 4/5
sanctioned strength of Ranges
5 5
one superintendent (5)
and one inspector.
Total 8 8 10/12
 RANGE LEVEL FUNCTIONS

Scrutiny of returns & Issue of SCNs Monitoring of Non-filers

Adjudication Audit

CORE AREAS OF WORK

Refunds Tax Arrears Recovery

Registration
(PV/Cancellation/Amendment/Revocation)
Other functions

Comments on Statistical/ RTI replies/

References Action on
Appellate/ legal ad hoc reports​ CPGRAMS/
from DGARM
matters/ Liaisoning with
DGGI/Other reports​
Application for Tax Payers
GST
Advance Ruling​
authorities
Difficulties Faced

NEED FOR ONE RO-

UNEVEN MULTI-LAYERED
ALL ROUND MULTIPLE TIME DECISION
DISTRIBUTION
KNOWLEDGE BOUND TASKS MAKING
OF WORKLOAD
One RO has to attend
Inspectors promoted Sanctioned strength is not Range Inspector --
all /time bound tasks
as Superintendent like
based on the number of > RO --> Division
taxpayers, revenue or size
within 4/5 years have Scrutiny/Adjudication/ Insp --> Division
Refunds etc with less of the Range.
to handle multiple Sup --> AC
assistance E.g--Irunkattukottai II
tasks which requires Leads to stress,missing Range has 21 taxpayers
all round knowledge deadlines, poor quality while Poonamallee I Range
of output and has 6054 taxpayers
inefficiency
New System-Functional Basis
 IMPLEMENTED NO. OF
DIVISION
Pilot Projects FROM TAXPAYERS​

The Commissionerate Sriperumbudur​ Jan-23​ 1956​

has allocated work on
functional basis in 5 Irungattukottai​ Jan-23​ 1524​
out of 11 divisions
under its jurisdiction Pallavaram​ May-23​ 9591​

Poonamallee​ May-23​ 12757​

Gummidipoondi​ Oct-23​ 2328​

 NEW SYSTEM
Working
Scrutiny of returns &
All the work in the division Issue of SCNs
Statistics
as well as the ranges is
pooled and re-organised Monitoring of
Adjudication
into 8 core verticals and non-filers
each is assigned to one or CORE VERTICALS
more officers
Registration
(PV/Cancellation/Amen Tax Arrears
In this system, all officers dment/Revocation) Recovery
are mapped as ROs for all
Ranges. Audit Refunds
 Matters relating to DGARM, DGGI,
Miscellaneous HPU, Other Commissionerates/SGST.​
Work
RTI Replies/ CPGRAMS ​
One of the officers is assigned
as Range Officer for each Para wise Comments​for Legal Matters
range to carry out the left out
work Comments on AAR applications
(Authority of Advance Ruling) ​

Maintaining liaison with the taxpayer ​

Periodical show cause notices

Benefits of New System

ADDRESSES
TIME BOUND EVEN ENCOURAGES
SHORTAGE OF
DISTRIBUTION SPECIALISATION
OFFICERS WITH WORK
ALL ROUND OF
WORKLOAD Expertise can be
KNOWLEDGE
Work is shared developed by
Officers are assigned Leads to higher
by multiple officers
to a particular quality of work in a
officers
functional vertical time bound
only
Reduces stress
manner
Benefits of New System

DELAYERING STANDARDISATION EASY

OF PROCESSES BETTER
OF DECISION COMPILATION
SUPERVISION
MAKING Leading to OF REPORTS
AND
Divisional uniformity in Resulting in MONITORING
Inspector --> timely submission
decision making
Divisional of reports
Superintendent -->
Assistant
Commissioner
 COMMUNICATION
Tax payers will be contacted by multiple
officers
Challenges Of No single point contact for taxpayer

New System EXPOSURE

Exposure for the officer is limited.​
No officer will have an overall view of tax
payers/tax base.

SYSTEM
Mapping of officers in the portal since Directorate
of Systems raises red-flags when one officer is
given multiple range charges at a given time.
 SHORTAGE OF OFFICERS
The overall shortage of officers affects the
Challenges Of effective implementation and reduces the

New System benefits of the new system.

SHIFTING RESPONSIBILITY
A tendency to shift responsibility is
noticed when an undefined work is
received.
Suggestions for Improvement

DISPENSING WITH RO CHARGES

Assignment of RO charges can be dispensed with by creating
more verticals for leftout work

COMMUNICATION
An officer may be assigned as Nodal Officer for Tax Payer’s
contact.​

EXPOSURE
Rotation of officers may be made on an annual basis so that
officers get exposure in other areas of work.
Suggestions for Improvement

FUNCTIONAL ROLE ASSIGNMENT IN SYSTEM

Officer’s role assignment should be made on functional basis based
on the tasks assigned.​

ABOLISHING RANGE JURISDICTIONS AS A WHOLE (ZCDR --> ZCD)

Territorial jurisdiction of Ranges can be abolished. Only jurisdictions
of Divisions needs to be defined.

Sanctioned strength of Divisions may be fixed according to the work load,

instead of the uniform strength of 8 supts + 8 inspectors.

This model may be implemented for the Divisions covering city

jurisdictions
Thank you

Nasser Khan
Commissioner