CBIC oversees GST, IGST, Customs and Central Excise policy, compliance enforcement, taxpayer services and a GST portal. Central Board of Indirect Taxes and Customs is the central administrative authority responsible for policy formulation and regulatory oversight for GST, IGST, Customs and Central Excise duties, including creating guidelines for imposition and collection. The Board enforces compliance through investigations, inspections and raids, provides taxpayer guidance, administers subordinate organisations and maintains a GST portal for returns and payments, and is headed by a Chairman with six members supported by senior commissioners and directors within a zonal organisational structure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CBIC oversees GST, IGST, Customs and Central Excise policy, compliance enforcement, taxpayer services and a GST portal.
Central Board of Indirect Taxes and Customs is the central administrative authority responsible for policy formulation and regulatory oversight for GST, IGST, Customs and Central Excise duties, including creating guidelines for imposition and collection. The Board enforces compliance through investigations, inspections and raids, provides taxpayer guidance, administers subordinate organisations and maintains a GST portal for returns and payments, and is headed by a Chairman with six members supported by senior commissioners and directors within a zonal organisational structure.
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