The revenue department has created the office of Commissioner GST (Investigation) to deal exclusively with enforcement issues like search, seizure and arrest, as it looks to crackdown on tax evaders. Initially, the government was going slow on enforcement action to give time to the industry to adjust to the new tax regime. With most of the loose ends tied up with regard to Goods and Services Tax (GST), the revenue department has now decided to focus on enforcement with a view to shore up revenues by checking tax evasion. As per the instruction issued by Central Board of Indirect Taxes and Customs (CBIC), Commissioner GST (Investigation) will deal exclusively with policy issues and legislative matters, concerning enforcement aspect namely, search, seizure, arrest, prosecution and compounding under GST Act, Excise Act and matters relating to Service Tax.
Commissioner (Investigation) will also monitor the work of Directorate General of GST Intelligence (DGGSTI) and GST field formations in relating to investigation of cases, search and seizure operations on searches, arrests etc. Neeraj Prasad has been appointed the first Commissioner in the office of GST-Investigation. The commissioner will also coordinate with DGGSTI and Direcorate General of Analytics and Risk Management (DGARM) in analysing and disseminating intelligence to the field formations. It will act as a nodal agency for inter-departmental coordination relating to investigation and enforcement agencies and conduct research and studies to monitor and ascertain modus operandi of evasion.