Formation And Functions Of DGST

To regularize the service tax in every state Government of India has appointed Director General of service tax. Director General Service tax (DGST) was first appointed by the ministry of finance in the year 1997. The functions and power of Director General Service tax (DGST) are discussed below:

1. Director General Service tax (DGST) key responsibility is to ensure that a proper establishment and infrastructure has been created to generate the service tax effectively.
2. To analyze the staff requirement at field level and work assignment to them.
3. To check list all the data, maintain record and send report to the excise and finance department.
4. It’s the responsibility of DGST to undertake study of law and procedure in relation to the collection of service tax all over the state.
5. To inspect the service tax cell that works under the Commissionerate to ensure that it works effectively.
6. It is the responsibility of Director General of Service tax to forecast the service tax revenue collected from all over the state.
7. To study how the various taxes have been implemented and take initiative to collect the service tax.
8. DGST has coordinated among the board of service tax and Central excise commissionerate. Director General Service tax is the authority that monitors the collection and assessment of service tax. Compilation of service tax revenue report.
9. Any invasion in service tax has to be reported to Director General of Service tax. All the traders. Brokers and manufactured has been informed about the change in service tax policy through DGST.
10. Director General Service tax has drafted a separate act for service tax and its rules. It was drafted under letter F.No.V/DGST/30-Misc-56/2000 dated 19 February 2001. The correspondence received from tax collectors and the service providers are scrutinized from law and after review it was amended all over India.
11. The Director General of Service tax has amended the electronic surveillance to monitor the monthly tax. It has been notified to the Commissionerate to update the site on every 7th of the month so that DGST get the idea of how much service tax is collected from all over the state.
12. The Director General of Service tax has the power to check any account of the excise office and commissionerate office. DGST has the authority to send its unit to any commercial establishment to audit the service tax records. Any approval on the subsidy of products and commodity has to in form the service tax department under the Director General Service Tax before going on actual sales.
13. All the collection that has come through the district and sub-district, its record should be maintained by the rural service tax department and then send to the cosmopolitan tax office for review.
14. On the review of annual turnover of the state. A report has to be published from the tax department under the supervision of Director General of Service tax to the union government.