Chennai Outer GST & Central Excise, Tamil Nadu & Puducherry GST Zone has prepared “Handbook on Roles and Responsibilities for CGST Officers“. The handbook is intended to serve as a quick reckoner for officers of all ranks in an Executive GST Commissionerate – from the Inspector to the Principal Commissioner- of their statutory roles as defined in the Goods & Services Act, 2017.
The handbook has been divided into four sections– the first two dealing with the basic functional units of the GST architecture- the Ranges manned by the Superintendents & Inspectors and the Divisions headed by the Deputy or Assistant Commissioners. The next two sections focus on the roles of the senior management- the Joint and Additional Commissioners and the (Principal) Commissioners.
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