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    <title>Administration in GST - Moving Upstairs or Downstairs</title>
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    <description>The Group recommends shifting GST administration to a functional model with separate Audit and Anti evasion Commissionerates, specialized industry cells, and three configurable Commissionerate types (one tier functional, two tier functional, three tier territorial). Supervision would be by Chief Commissioners reporting to nodal DGs, with concurrent state jurisdiction options for assessees. The proposal highlights staffing, procedural follow up of audit/investigation findings, IT upgrades to ACES, and the undecided policy status of Large Taxpayer Units.</description>
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