The Chief Commissioner's Office of Customs, GST & Central Excise, (earlier Customs, Central Excise & Service Tax) Bhopal came into existence w.e.f. 06.02.2002. The Chief Commissioner's Office (CCO) is subordinate office to the CBIC (Central Board of Indirect Taxes and Customs), Ministry of Finance, Department of Revenue, New Delhi (website : cbec.gov.in).
The (main) function of the Chief Commissioner’s Office (CCO) is to discharge its responsibilities and strive to achieve excellence in its working besides causing due supervision and administration in ensuring the effective functioning of its subordinate GST & Central Excise and Customs Commissionerates in the Zone; for this purpose, assuring –
(1) the collection of due Government revenue under GST and Customs in a fair, equitable and efficient manner.
(2) Administering the Government's various economic, tariff and trade policies.
(3) Facilitating trade and industry including by streamlining and simplifying GST processes and helping Indian business to enhance its competitiveness.
(4) Creating a climate for voluntary compliance by providing guidance and building mutual trust.
(5) Combating revenue evasion, commercial frauds and social menace in an effective manner.
(6) Duly implementing the Central Board of Indirect Taxes and Customs (CBIC)’s laid down policy and instructions.
(7) Providing valuable inputs, other reports, feedback, etc. to the CBIC and higher authorities and guide the subordinate Commissionerates.
About Goods & Service Tax (GST) Indirect Taxation (w.e.f. 01-07-2017) regime
Briefly, the law relating to Goods and Service Tax viz., the Central GST Act, 2017 (Act No. 12 of 2017) and the (concerned) State GST Act, 2017 was finally brought (legislated) into effect on 01-07-2017 (midnight), based on the constitutional amendment (effected) in this regard. It seeks to replace (subsume) the various earlier indirect taxes levied by the Central Government and State Governments (i.e., 17 kinds of indirect taxes imposed, such as: entry taxes, CVD, SAD Customs, AED, Luxury tax, Entertainment tax, taxes on lottery, betting and gambling; 23 kinds of 23 cesses imposed, such as: cess on tea and coffee, rubber, etc.). The introduction of GST is considered as a path-breaking and innovative step and measure to achieve the nation’s long-cherished goal of (slogan) ‘One Nation – One Tax – One Market’ (seamless and unfettered flow of goods and services without any tax hindrance, as considered earlier) besides improving ease of doing business. The Government’s logo in this regard is given below.
With effect form 15.01.2018, new Customs Commissionerate is formed with jurisdiction over the states of M.P. & Chhatisgarh. The Air Cargo Complex (ACC), Indore besides various ICDs [Pithampur, Ratlam, Kheda, Dhannad, Malanpur, Kapa, Mandideep] fall in the jurisdiction of the Customs Commissionerate. The CCO, Bhopal comprises of five executive Central GST Commissionerates (at Bhopal, Indore, Ujjain, Jabalpur and Raipur) and three Audit Commissionerates (at Bhopal, Indore & Raipur). Apart from this, three Commissioners (Appeals) are also functioning (located at Bhopal, Indore and Raipur) under the administrative jurisdiction of the Chief Commissioner. Any complaint, grievance, etc. experienced by the taxpayer and all others concerned regarding the working of the CCO and its subordinate Commissionerates may be brought to the notice of this Office (including by e-mail) for grievance redressal and necessary action. For ease of reference and information, the jurisdiction map (M.P. & Chhatisgarh) is placed below for information.