Key Pointers –

• The handbook is 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 Hand book apart from acting as a guide, is also intended to help officers appreciate the roles of other officers in the chain of command and ensure that instances of overreach beyond one’s executive powers are avoided.
• It is prepared in such a manner that all Sections and Rules dealing with a common subject have been collected under a single heading. Their content has been condensed and simplified for easy understanding.
• The handbook has been divided into four sections. The first two sections dealing with the role of Superintendents & Inspectors and the Divisions headed by the Deputy or Assistant Commissioners which is the basic functional units of the GST architecture. The next two sections focus on the roles of the senior management i.e., the Joint and Additional Commissioners and the (Principal) Commissioners.
• It deals with instructions & guidelines on Registration, Refund, Demands & Recovery, Adjudication, Inspection, Search & Seizure, Arrest & Prosecution Assessment, Scrutiny & Audit, Offences & Penalties, Clarificatory Instructions and Miscellaneous.
• The Hand book also include circulars on Also it deals with accounts & records, appeals, taxability, demand & recovery, Inspection, Search & Seizure, ITC, refund, place of supply, proper officer, registration, returns etc.