Powers of GST Authorities (Grade A)

Summary:

This Powers of GST Authorities note explains GST authorities which consist of various officials, such as the Principal Commissioner, Commissioner, Additional or Joint Commissioner, Deputy or Assistant Commissioner, Superintendent, and Inspector of Central Tax. These officials have the power to implement GST in India properly and to reduce tax evasion. They can access any business premises to carry out an audit, scrutiny, and checks to protect the interest of revenue. They also have the power of inspection, search and seizure, arrest, and summon persons to give evidence and produce documents. The Chief Commissioner or Commissioner has the power of revision, which includes modifying or revising the decision or orders passed by officers subordinate to him. Additionally, the Commissioner has the general power to make regulations as per the Act or rules.

Excerpt

Powers of GST Authorities

GST Authorities (From Top to Down)

• Principal Commissioner / Commissioner of Central Tax
• Additional or Joint Commissioner of Central Tax
• Deputy or Assistant Commissioner of Central Tax
• Superintendent of Central Tax
• Inspector of Central Tax

Powers of GST Officers

Power to Enable Officers to Implement the Law

• Implement GST in India properly and reduce tax evasion

Access to Business Premises

• Access to any place of business of a registered taxable person
• To carry out an audit, scrutiny, and checks to protect the interest of revenue

Power of Inspection

• Any business place, transporter, warehouse operator or person
• With written authorization from the officer not to be below the rank of Joint Commissioner
• Inspect books of account, computers, documents, computer programs or software, and other things as he may think necessary

Search and Seizure Power

• Search and seize any goods

Power to Arrest

• If a person has committed an offense that is punishable

Power to Summon Persons to Give Evidence and Produce Documents

• In any proceedings or inquiry for any of the purposes of this Act.