CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 2.1. Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods Services Tax, IGST and Narcotics to the extent under CBIC s purview. CBIC also acts as a regulator with respect to the dealers in precious metals and precious stones and real estate agents and related matters under Prevention of Money Laundering Act, 2002. 2.2. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Central GST Commissionerates and the Central Revenues Control Laboratory. CBIC administers all the Indirect Tax related matters in India. GST in totality comes under the purview of this Board. 2.3. The CBIC is also charged with creating guidelines for the imposition and collection of Central Excise Duties, Customs, IGST, Central Goods and Services Tax (CGST). 2.4. The CBIC plays a crucial role in enforcing compliance with GST laws. This includes conducting investigations, inspections, and raids to detect and prevent tax evasion. In addition to enforcing compliance, the CBIC also provides support and guidance to taxpayers. This includes providing information on GST laws and procedures, and answering queries and concerns of taxpayers. 2.6. The CBIC maintains a GST portal, which is a digital platform for taxpayers to file GST returns and make tax payments. 2.7. The CBIC is headed by Chairman and has 6 members in addition to the Chairman. In the performance of its administrative and executive functions, the CBIC is assisted by Principal Chief Commissioners/Chief Commissioners and Principal Director Generals/Director Generals. The Principal Commissioners/Commissioners working under the Principal Chief Commissioner/Chief Commissioner s supervision also discharge executive functions. Organisational Chart of CBIC All Members have supervisory control on the Zones and Directorates. Organisational chart at Zonal level