Citizen Charter

https://goicharters.nic.in/

CITIZENS’ CHARTER

DEPARTMENT OF GOODS AND SERVICES TAX (GST)

Government of Maharashtra

PREAMBLE

The objective of this Charter is to provide information regarding the services rendered by the Goods and Services Tax (GST) Department, and the time limits for providing such services to the tax payers, and to the citizens at large.

DEPARTMENT OF GOODS AND SERVICES TAX -

  • Is a part of Finance Department of the Government of Maharashtra
  •  Is an important revenue earning dept. of Government of Maharashtra.
  •  Head office is at Goods and Services Tax (GST) Bhavan, Mazgaon, Mumbai-400010.

ORGANIZATIONAL STRUCTURE AND HIERARCHY -

1) Commissioner of State Tax  - Head of the Department.

2) Special Commissioner of State Tax.

3) Special Inspector General of Police (Vigilance)

4) Additional Commissioner of State Tax

5) Joint Commissioner of State Tax.

6) Deputy Commissioner of State Tax.

7) Assistant. Commissioner of State Tax.

8) State Tax Officer.

9) State Tax Inspector, clerk and other staff.

10) Class – IV staff.

IMPORTANT ACTS ADMINISTERED –

Following Acts are presently administered by the Department.

1. The Maharashtra Goods and Services Tax (MGST) Act, 2017.

2. The Central Goods and Services Tax (CGST) Act, 2017.

3. The Integrated Goods and Services Tax (IGST) Act, 2017.

4. The Maharashtra Value Added Tax (MVAT) Act, 2002

5. The Central Sales Tax (CST) Act, 1956

6. The Maharashtra Tax on Professions,Trades, Callings and Employments Act, 1975.

 Repealed Acts -

7. The Bombay Sales Tax Act 1959 (for the period up to 31.3.2005).

8. The Motor Spirit Taxation Act, 1958 (for the period up to 31.3.2005).

9. The Maharashtra Works Contract Act, 1989 (for the period up to 31.3.2005).

10. The Maharashtra Lease Tax Act 1985 (for the period up to 31.3.2005).

11. The Maharashtra Tax on Luxuries Act, 1987

12. The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987.

13. The Maharashtra Sugarcane Purchase Tax Act, 1958

14. The Maharashtra Tax on Entry of Goods in Local area, 2002

15. The Central Chit Fund Act, 1982.

The Department has offices at almost all the District places in the State in order to cater to the needs of the tax payers of the respective areas.

WEBSITE-

  •  www.mahagst.gov.in
  • AIM
  •  Collection of Revenue by efficient and effective administration of all the Acts.
  •  Efficient, transparent, responsive, proactive and accountable administration.

COMMITMENTS -

  • Provide information with promptness and courtesy.
  •  Empowerment of taxpayers by creating awareness and updating their knowledge through dissemination of information about their statutory rights, obligations, procedures, changes/amendments in the law.
  • Conduct regular meetings of Service Cell at zonal, divisional and district level to interact with taxpayers in order to redress their grievances and obtain feedback so as to undertake corrective measures in tax administration.
  •  Review of Laws, Rules and Regulations and procedures for smooth applications/implementation of various Acts and better tax compliance.
  • RESPONSIBILITIES -
  •  Extending all the required services prescribed under the Act.
  •  Regular updating of the department’s web site and promoting awareness and use of the same.
  •  Prompt/time bound response to tax payers’/citizens’ grievances.
  •  Periodic publicity of due dates for filing of returns, payment of tax and changes in the law, rules and procedures.