To tackle the tax defaulters and to boost up the revenue collection, the Central Government has created the office of Commissioner GST (Investigation) to deal exclusively with enforcement issues like search, seizure and arrest, as it looks to crackdown on tax evaders.
This will expedite the enforcement action and will alarm the industry to be more vigilant in the compliance matters. After having a soft approach to the businesses, the Government is now become more keen to crack down the tax evaders under the Goods and Services Tax (GST) regime.
As per the instruction issued by Central Board of Indirect Taxes and Customs (CBIC), Commissioner GST (Investigation) will deal exclusively with policy issues and legislative matters, concerning enforcement aspect namely, search, seizure, arrest, prosecution and compounding under GST Act, Excise Act and matters relating to Service Tax.
Commissioner (Investigation) will also monitor the work of Directorate General of GST Intelligence (DGGSTI) and GST field formations in relating to investigation of cases, search and seizure operations on searches, arrests etc.
Reportedly, Neeraj Prasad has been appointed the first Commissioner in the office of GST-Investigation.
The commissioner will also coordinate with DGGSTI and Direcorate General of Analytics and Risk Management (DGARM) in analysing and disseminating intelligence to the field formations.
It will act as a nodal agency for inter-departmental coordination relating to investigation and enforcement agencies and conduct research and studies to monitor and ascertain modus operandi of evasion.
