Functions of Assistant State Tax Commissioner

- Study-Hiren Dave

- 7 months training is given after passing the exam. (6 Months Departmental Training+ SPIPA Training) After which postings are available

Out of the total 102 posts of class-1 and class-2 under advertisement number 20 in the Gujarat Civil Service Examination 2022 by G PSC, 28 posts in class-1 are for Assistant State Tax Commissioner (Assistant Commissioner -AC). Millions of candidates who have filled the GPSC civil service exam form have the question that what kind of career can be made if they clear this exam, the information of which is not easily available. So today we have AC. Let us review the role of state tax.

Among the taxes of the state government, the 'Goods and Services Tax' is good for the state. The State Government has constituted 'State Tax Department' to administer all these taxes. The final responsibility for the commercial tax of the entire state rests with the GST Chief Commissioner who is an I.A.S. There is a rank officer. Under him the Additional Commissioner is also IAS. comes from the cadre. Below him are Joint Commissioners, Deputy Commissioners and then Assistant Commissioners.

An Assistant State Tax Commissioner is also the Head of a Unit or Constituent. About 350 posts of this cadre have been created. Currently there are 103 units in the state. If we look at the administrative structure of the constituency, sometimes 1 or 2 Assistant State Tax Commissioner posts have been created in a constituency. The Assistant Commissioner is considered the key-post of the entire GST administration. Below them are 6 to 7 State Tax Officers (STOs). Below him is the State Tax Inspector (STI). Below him are senior and junior clerks.

All operations related to GST in the areas falling under the jurisdiction of these constituents are done at the constituent level. As any trader of goods or services starts his business, he has to get GST registration. The power to approve his applications lies with the Assistant Commissioner or STO. doing. With whose approval a GST certificate is obtained. After that, they have the authority to scrutinize whether all the businesses coming into the component are paying GST correctly or to conduct an audit if there is a risk of tax evasion. If a rebate or refund is available against the tax paid by the trader, such application can be approved and the money refunded. They also have the power to cancel GST when the trader ceases business. Nowadays, incidents like tax evasion and black money by businessmen are seen to be happening everyday, enforcement activities which have the power to raid suspected businessmen based on information. The Assistant Commissioner has the same powers as a police officer up to raids and arrests.

After passing the exam, 7 months training is given. (6 Months Departmental Training + SPIPA Training) After which postings are available. Since GST is a fast growing tax, the need to increase personnel can be seen. So there are very good opportunities for promotion. After about 7-8 years of service one can get promotion to become Deputy Commissioner. Which is the head of a range. At present there are 24 ranges in the state, each range has three or four units. After that, one can also become a Joint Commissioner in future. who is the head of the division. Also, after 8 years of experience on the post of class-1, IAS passed the departmental exam. can also be On deputation also one can get the opportunity to work on several Ki-posts. As personal secretaries of ministers, some officers of this cadre have been selected.

Thus, the youth who want to fight against the problem of black money raised illegally by the businessmen in the country and work to control the financial crime, they can fulfill their dreams by passing the GPSC exam and joining this cadre!