Opposition Ruled States Dragging their Feet on Passing State GST
Law, PM
As
on date, 24 States/UTs have passed the SGST laws. The remaining States which
are yet to pass the legislation are Jammu & Kashmir, Punjab, Meghalaya,
West Bengal, Karnataka, Kerala and Tamil Nadu.
On 5th June, 2017, the Prime Minister reviewed the
preparedness for the roll out of GST. The review meeting focused on steps being
taken for smooth launching of the new taxation system, information, educational
and communication plan, mechanism for query handling, IT readiness, hand
holding of taxpayers, sensitization of senior officers of Central/State
Governments, media plan, etc.
Notification
Nos. 12 to 14/2017- Central Excise (NT) were issued on 9 June and shall come
into effect on a date to be notified later. These notifications seek to appoint
officers of various ranks as Central Excise Officers and assign them a
jurisdiction different from the present one. This will empower legacy work of
central excise and service tax as well as the fresh central excise work in the
post GST regime. For legacy work, the new Commissionerates
will have jurisdiction over the existing Central Excise and Service Tax
registrants as per new jurisdiction.
These jurisdictions will also be notified for GST
separately by invoking powers under the Central Goods and Services Tax Act,
2017. Thus the intent is that when GST comes into force, these new Central
Excise and Service Tax jurisdictions will be co-terminus with the GST
jurisdictions.
The
Judicial Wing of the CBEC will communicate the revised composition of the
Review Committees. The Legal Wing will also intimate the Commissioners who will
be competent to file counter affidavits, on account of the proposed revision in
jurisdictions.