GST:- Role of CBEC

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Role of CBEC

The CBEC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBEC would need to prepare, in advance, for meeting the implementation challenges, which are quite formidable. The number of taxpayers is likely to go up significantly. 
The existing IT infrastructure of CBEC would also need to be suitably scaled up to handle such large volumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require re-engineering. DG Systems has already constituted a Steering Committee for implementation of GST System for CBEC. The IT project of CBEC under GST has been approved by the Cabinet on 28th September, 2016. The name of this project is ‘SAKSHAM’ involving a total project value of Rs 2,256 crores. 
A GST Implementation Advisory Committee has been constituted within CBEC under the Chairmanship of Member (L&J and IT) for overall supervision and monitoring of progress towards implementation of GST. 
It was also felt that the organizational structure and deployment of human resources needed a review for smooth and effective implementation of GST. A Working Group under DG, HRD was thus formed to study the factors affecting CBEC as organization and suggest the plans for reorganization of formations under CBEC under GST regime. The Group, after extensive deliberations and studies, have submitted its Report which is under consideration of the Board. 
Augmentation of human resources would be necessary to handle large taxpayers’ base in GST scattered across the length and breadth of the country. Capacity building, particularly in the field of Accountancy and Information Technology for the departmental officers has to be taken up in a big way. A massive four-tier training programme is being conducted under the leadership of NACEN. This training project is aimed at imparting training on GST law and procedures to more than 60,000 officers of CBEC and Commercial Tax officers For Departmental Officers only Page 8 of 8 of State Governments. Officers of the office of CAG are also participating and getting trained in this training programme. 
After constitution of GSTC, two Joint Secretary level officers, two Director/Deputy Secretary level officers and four Under Secretary level officers of CBEC have been posted in its Secretariat. 
A GST Policy Wing headed by a Commissioner level officer is already functioning within CBEC. 

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