Officers under CGST :
Following are officers under GST.
Principal Chief Commissioner/Chief Commissioner of CGST – Country is divided in several zones. Each ‘zone’ is under supervision of ‘Principal Chief Commissioner of CGST’ or ‘Chief Commissioner of CGST’. Principal Chief Commissioner/Chief Commissioner has administrative control over Principal
Commissioners, Commissioners and First Appellate Authority within his zone. Senior grade Chief Commissioner will be designated as Principal Chief Commissioner, though both have same powers.
Similarly there are posts of Principal Director General and Director General of parallel ranks for various specified functions.
Principal Director General – Offices of Principal Director General have been created for monitoring some specified functions e.g., Director General of Central Excise Intelligence (DGCEI), Director General (Revenue Intelligence) (DGRI), Directorate General of Inspection (Customs and Central Excise), Director General of Export Promotion (DGEP), Director General Service Tax (DGST), Director General (Vigilance), Duty Drawback Directorate etc. [Their main function is to create more and more promotion avenues to revenue officers and create more confusion and nuisance].
Principal Commissioner/Commissioner of Central Excise – Each ‘zone’ covers various Commissionerates and Principal Commissioner of CGST or Commissioner of CGST is Administrative incharge of the ‘Commissionerate’.
Similarly there are posts of Principal Additional Director General and Additional Director General of parallel ranks for various specified functions.
First Appellate Authority of CGST – He is of rank of Commissioner.
Additional and Joint Commissioners – There are Additional Commissioner/s and Joint Commissioner/s in each Commissionerate. The parallel posts are Additional Directors and Joint Directors.
Deputy Commissioner, Assistant Commissioner and Superintendent – Each Commissionerate is divided into divisions and each division is under administrative control of ‘Deputy Commissioner’ or ‘Assistant Commissioner of Central Excise’. The parallel posts are Deputy Directors and Assistant Directors .
The division under each Deputy/Assistant Commissioner is further divided into various ranges.