Introduction
The Central Board of Indirect Taxes and customs is also called CBIC. It is the authority that is responsible for administering indirect taxes such as GST, central excise, service tax, customs, and others in India. It is a statutory body and established under the Central Board of Revenue Act, 1963.
Central Board of Indirect Taxes & Customs (CBIC)
Central Board of Indirect Taxes works under the Department of Revenue, Finance Ministry, and Government of India. Its formulation for the levy of taxes and collection of central excise duties, customs, central goods and services tax and IGST, administration of these taxes, and prevention of smuggling and also narcotics to the extent prescribed. It is including the Central Excise and Central GST Commission rates, Custom Houses, and the Central Revenues Control Laboratory.
The Central Board of Revenue was divided into two parts. Firstly, the Central Board of Direct Taxes (CBDT) and Secondary, the Central Board of Excise and Customs. It was renamed the Central Board of Indirect Taxes and Customs in 2018. The Central Board of Revenue was set up under the Central Board of Revenue Act, 1924 as the vertex body of the Income Tax Department.
CBIC Members
The List of the members of the Central Board of Indirect Taxes and Customs (CBIC) is given following:
Chairperson
Members for Customs,
Member of IT & Taxpayer Services
Member of CE
Member of ST& Legal
Member of GST & Tax Policy
Member of Investigation
The Chairman of the CBIC is the senior-most Indian Revenue Service officer in India. It is the controlling authority of the IRS (C&IT). He is also ex officio Special Secretary to the Government of India. The Chairman is appointed by the Appointments Committee of the Cabinet (ACC). Vivek Johri is the present Chairman of the Central Board of Indirect Taxes.
CBIC Functions
There are many functions of CBIC but some functions are given the following:
The main function of CBIC is to the collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.
It Collects the Customs Duty on Land Customs Stations, Inland Container Depots (ICDs), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
It Collects the Customs Duty on International Airports, Seaports, Custom Houses, Inter-National Air Cargo Stations & International ICDs.
It Prevents Smuggling on International Airports & Sea.
It Prevents Smuggling through Land Customs Station & Border Checkpoints.
CBIC Attached and Subordinate Offices
The list of attached and subordinate offices under the CBIC is given following:
Directorate General of Analytics and Risk Management
Directorate General Of Anti-profiteering
National Anti-profiteering Authority (GST)
Directorate General of Export Promotion
Directorate General of GST Intelligence
Directorate General of Goods & Services Tax
Directorate General of Audit
General of Human Resource Development
Directorate General of Human Resource Development (HRM-II)
National Academy of Customs, Indirect Taxes & Narcotics
Directorate General of Performance Management
Directorate General of Systems & Data Management
Directorate General of Taxpayer Services
Directorate General of Valuation
Directorate General of Vigilance
Directorate of Revenue Intelligence
Directorate of International Customs
Directorate of Data Management
Directorate of Logistics Directorate Of Legal Affairs
Central Revenues Control Laboratories
CBIC Notification for the Due Date of Filing Form Extended of GSTR-3B
The Central Board of Indirect Taxes and Customs (CBIC) is considering a proposal for extending the due date for filing GSTR- 3B on account of the technical problems faced by the taxpayers in filing their returns for April 2022.
In exercise of the powers conferred by section 39, sub-section (6) of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 61(1) of the Central Goods and Services Tax Rules, 2017, On the recommendations of the Council, the commissioner extend the due date for filing the return in FORM GSTR-3B for the month of April 2022 but after the notification, it is 24th May 2022.
Conclusion
It concluded that the Central Board of Indirect Taxes and customs is the authority that is responsible for administering indirect taxes such as GST, central excise, service tax, customs, and others in India. It is a statutory body and established under the Central Board of Revenue Act, 1963. Its formulation for the levy of taxes and collection of central excise duties, customs, central goods and services tax and IGST, administration of these taxes, and prevention of smuggling and also narcotics to the extent prescribed. It is including the Central Excise and Central GST Commission rates, Custom Houses, and the Central Revenues Control Laboratory.
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