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Consider the following statements regarding Directorate General of GST Intelligence (DGGI):
- It works under the direct supervision of the GST Council.
- It has the power to conduct investigations into suspected cases of GST evasion or non-compliance.
Which of the statements given above is/are correct?
- a)1 only
- b)2 only
- c)Both 1 and 2
- d)Neither 1 nor 2
Correct answer is option 'B'. Can you explain this answer?
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Consider the following statements regarding Directorate General of GST...
Reliance General Insurance Company (RGIC), a subsidiary of Reliance Capital, recently received show cause notices amounting to nearly Rs 923 crore from the Directorate General of GST Intelligence (DGGI).
About Directorate General of GST Intelligence (DGGI):
- Erstwhile Directorate General of Central Excise Intelligence (DGCEI), now renamed as Directorate General of GST Intelligence (DGGI), is an apex intelligence organization functioning under the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance.
- It is entrusted with the task of collection, collation, and dissemination of intelligence relating to the evasion of Goods and Services Tax (GST) and the duties of Central Excise and Service Tax on an all India basis.
- History:
- It was earlier known as the Directorate General of Anti-Evasion (DGAE).
- It was established in 1979 as an independent wing under the control of Directorate of Revenue Intelligence, New Delhi with the Regional Units located at Chennai, Delhi, Kolkata and Mumbai.
- It became a full-fledged Directorate in 1983, headed by a Director.
- In 1988, the Directorate was upgraded to Directorate General under a Director General.
- DGGI has been expanded since, and now it comprises of 04 offices of Director General (East, West, North, and South), 26 Zonal Units, and 40 Regional Units.
- The main responsibilities of the DGGI are:
- Intelligence gathering: The DGGI is responsible for gathering intelligence about potential violations of the GST law. This includes collecting information from various sources, such as GST returns, financial statements, and other documents.
- Investigation: The DGGI has the power to conduct investigations into suspected cases of GST evasion or non-compliance. This may involve summoning persons, examining records, and carrying out searches and seizures.
- Enforcement: The DGGI is responsible for enforcing the provisions of the GST law. This includes taking legal action against offenders, imposing penalties, and recovering any taxes or duties due.
- Other Functions:
- The DGGI works closely with other agencies, such as the Central Board of Indirect Taxes and Customs (CBIC) and the State GST authorities, to ensure effective implementation of the GST law.
- It also plays a key role in creating awareness about GST compliance and educating taxpayers about their obligations under the law.
- It is also responsible for providing technical and legal assistance to field officers and other government agencies involved in the administration of the GST.
Hence only statement 2 is correct.
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Community Answer
Consider the following statements regarding Directorate General of GST...
Explanation:
Statement 1: It works under the direct supervision of the GST Council.
This statement is incorrect. The Directorate General of GST Intelligence (DGGI) does not work under the direct supervision of the GST Council. The DGGI is a part of the Central Board of Indirect Taxes and Customs (CBIC) and functions under the Department of Revenue, Ministry of Finance. The GST Council is a constitutional body that consists of the Union Finance Minister and the Finance Ministers of all the states and is responsible for making decisions on various GST-related issues such as tax rates, exemptions, and administration.
Statement 2: It has the power to conduct investigations into suspected cases of GST evasion or non-compliance.
This statement is correct. The Directorate General of GST Intelligence (DGGI) has been empowered to conduct investigations into suspected cases of Goods and Services Tax (GST) evasion or non-compliance. The DGGI is responsible for enforcing the provisions of the Central Goods and Services Tax (CGST) Act, 2017, and its officers have the power to carry out searches, seizures, arrests, and prosecutions in cases of tax evasion or non-compliance.
Conclusion:
Therefore, only statement 2 is correct. The DGGI does not work under the direct supervision of the GST Council. Instead, it functions under the Department of Revenue, Ministry of Finance. However, it does have the power to conduct investigations into suspected cases of GST evasion or non-compliance.
Statement 1: It works under the direct supervision of the GST Council.
This statement is incorrect. The Directorate General of GST Intelligence (DGGI) does not work under the direct supervision of the GST Council. The DGGI is a part of the Central Board of Indirect Taxes and Customs (CBIC) and functions under the Department of Revenue, Ministry of Finance. The GST Council is a constitutional body that consists of the Union Finance Minister and the Finance Ministers of all the states and is responsible for making decisions on various GST-related issues such as tax rates, exemptions, and administration.
Statement 2: It has the power to conduct investigations into suspected cases of GST evasion or non-compliance.
This statement is correct. The Directorate General of GST Intelligence (DGGI) has been empowered to conduct investigations into suspected cases of Goods and Services Tax (GST) evasion or non-compliance. The DGGI is responsible for enforcing the provisions of the Central Goods and Services Tax (CGST) Act, 2017, and its officers have the power to carry out searches, seizures, arrests, and prosecutions in cases of tax evasion or non-compliance.
Conclusion:
Therefore, only statement 2 is correct. The DGGI does not work under the direct supervision of the GST Council. Instead, it functions under the Department of Revenue, Ministry of Finance. However, it does have the power to conduct investigations into suspected cases of GST evasion or non-compliance.
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Consider the following statements regarding Directorate General of GST Intelligence (DGGI): It works under the direct supervision of the GST Council. It has the power to conduct investigations into suspected cases of GST evasion or non-compliance.Which of the statements given above is/are correct?a)1 onlyb)2 onlyc)Both 1 and 2d)Neither 1 nor 2Correct answer is option 'B'. Can you explain this answer?
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