In response to the dynamic shifts brought about by the introduction of new technologies, the elimination of service taxes, and the implementation of GST that has absorbed numerous levies, the Central Board of Indirect Taxes and Customs (CBIC) is actively considering a comprehensive revamp of its structure, which was established six decades ago.
The objective is to amplify operational efficiency and eradicate any potential overlaps in functions.
Originally established in 1964 as the Central Board of Excise and Customs, CBIC has undertaken past restructurings, such as the 2014 cadre restructuring and reorganisation of field formations.
This earlier initiative included the creation of 23 central excise zones, 4 service tax zones, 11 customs zones, 60 appeal commissionerates, 45 audit commissionerates, 8 large taxpayer units, and 20 directorate generals/directorates.
CBIC to accommodate technological advancements
Given the substantial advancements in big data analytics, the advent of faceless assessment in Customs procedures, and the shift to electronic filing for documents, claims, and tax payments, the current era necessitates a renewed organisational structure, as stated by an official.
“A holistic restructuring of the organisation is needed to make it more lean and adaptive to changing times and taxpayer needs,” the official told PTI.
The official further emphasised that this forthcoming restructuring will differ from routine cadre restructuring and will cater to the ever-evolving demands of taxpayers and align with government policy decisions.
The CBIC has already initiated consultations with its field formations to cultivate a more taxpayer-friendly ecosystem in harmony with government policy directives.
“The CBIC has started taking inputs from field formations on making the ecosystem more taxpayer-friendly and synchronising with the policy decisions of the government,” the official added.
Presently, CBIC oversees numerous attached and subordinate offices, encompassing Directorates of Revenue Intelligence, GST Intelligence, Valuation, Logistics, International Customs, Anti Profiteering, Audit, and performance management.
Constituted under the Central Boards of Revenue Act 1963, CBIC’s primary responsibilities involve formulating and executing policies pertaining to the imposition and collection of duties encompassing Customs, central excise, and Goods and Services Tax. It also addresses issues related to indirect taxes, narcotics, and smuggling prevention.
The CBIC, led by a chairman and supported by six board members, operates with the assistance of principal chief commissioners/chief commissioners and principal director generals/director generals.
