The Directorate General of GST Intelligence (DGGI) is a law enforcement agency of India, earlier known as the “Directorate General of Central Excise Intelligence”, under the Ministry of Finance responsible for fighting tax evasion in India.
The agency has been renamed as “Directorate General of GST Intelligence (DGGI)” after the introduction of Goods and Services Tax. The agency is part of NATGRID. The organisation works under Central Board Of Indirect Taxes & Customs (CBIC) and is staffed by Central GST & Customs Officers.
The headquater of DGGI is situated in New Delhi which is headed by an Indian Revenue Service (Customs & CGST) Officers of Director General Rank.
History of GST Intelligence (DGGI) :
After Independence a need was felt to have a centralized agency in India to deal with cases of violations of Central Excise & Customs laws, having ramifications beyond the geographical jurisdiction of localized field formations and for collection, co-ordination and correlation of intelligence with respect to violation of these laws and also to furnish specialized know-how. In 1953, Government of India established a new Government Agency which was focussed to do Preventive Services. The agency was named as C.R.I.B. (Central Revenue Intelligence Bureau), charged with the responsibility of dealing with all matters connected with anti-smuggling and anti-corruption in the Customs and Central Excise organizations all over India was constituted. It was a small unit consisting of an Assistant Collector and two Superintendents within the Directorate of Inspection (Customs and Central Excise), New Delhi but working directly under the Central Board of Revenue.
Later on the CRIB was split in two parts, DRI and DGCEI. The responsibility of dealing with all matters connected with anti-smuggling & Customs laws was given to Directorate of Revenue Intelligence (DRI) and the responsibility of dealing with all matters connected with Central Excise offences was given to Directorate General of Central Excise Intelligence (DGCEI).
In 2017, after implementation & rollout of Goods & Services Tax it was required to give new duties to Agency, so the agency was renamed as GST Intelligence (DGGI) and was given duty of dealing with all matters connected with GST.
Organisational setup :
The GST Intelligence (DGGI) has 25 zones across India to Check GST Evasion. These zones are situated in Delhi, Mumbai, Ahmedabad, Chennai, Bhopal, Bangaluru, Kolkata, etc. Further the zones are divided into Regional Units. There are total 40+ Regional Units of DGGI across india situated at Indore, Goa, Aurangabad, etc.
Each zone is headed by Addl. Director General of DGGI and is staffed by 50-55 officers whereas each Regional Unit is headed by Additional Director rank Officer and is staffed by 25-30 officers.
The GST Intelligence (DGGI) is part of National Intelligence Grid or NATGRID which means it enjoys some prime powers given by Government of India like,
–> Share and exchange sensitive information with other Intelligence & Security Agencies like RAW, IB, CBI, DRI, FIU, Customs & Central GST Department, Income Tax Intelligence, Enforcement Directorate and Narcotics Control Bureau.
–> The Agency is protected by RTI Laws.
–> The Agency is also protected by several structural and procedural safeguards and oversight mechanisms including that of external audits and technology safeguards.
–> The GST Intelligence (DGGI) can also enjoy power of Phone Tapping & Tracking.
IRS Officers :
Director General (Chief Commissioner Rank)
Addl. Director General (Commissioner Rank)
Additional Director (Addl. Commissioner Rank)
Joint Director (Joint Commissioner Rank)
Deputy Director (Deputy Commissioner Rank)
Assistant Director (Assistant Commissioner Rank)
Group B Officers :
Senior Intelligence Officer (Superintendent / Appraiser)
Intelligence Officer (Inspector / Examiner / Preventive Officer)
Clerical Staff :
Field Assistants :
Director General of GST Intelligence (DGGI) :
The current Director General of DGGI is Mr. John Joseph IRS. Joseph is also Member & Special Secretary in CBIC and is holding additional charge of Director General of DGGI post. Generally the DG of GST Intelligence is a Principal Chief Commissioner Rank Officer of Indian Customs & Central GST Department.
Powers & duties of the officers :
The officers of GST Intelligence (DGGI) are empowered to discharge the functions of Central GST and Customs officers. Their functions and duties are as under.
a. Collection, collation and dissemination of intelligence relating to evasion of GST and Central Excise Duties on an all India basis.
b. Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Commissionerates about it.
c. Studying the price stucture, marketing patterns and classification of commodities in respect of which possibilities of evasion are likely with a view to advising the Commissionerates for plugging loopholes.
d. Supplmenting and coordinating the efforts of the field formations in investigations in cases of evasion wherever necessary.
e. Coordinating action with enforcement agencies like Central Economic Intelligence Bureau (CEIB), Income Tax, Satate GST Department / State GST Intelligence, Enforcement Directorate etc., in respect of cases in which GST / Central Excise evasion has come to notice.
f. Investigating offences involving evasion of GST / Central Excise duty having ramifications in one or more than one Commissionerates including investigation of complicated cases selected by the Directorate or entrusted to it by the Ministry.
g. Having at all time, a complete destailed & up-to-date of the Taxation Laws and implementation machinery and to have proper appreciation and assessment of possibilities of evasion.
h. Assisting in advisory capacity in proper deployment of the Central GST Preventive Officers in the Central GST Commissionerates for effective anti-evasion measures.
i. Examining and studying the effects and implementation of various tax concesssions, exemptions and relaxations in controls and to make recommendations to the Government from time to time, to ensure that they do not become a source of evasion.
j. Maintaining liaison with other Central & State agencies in all matters pertaining to tax evasion.
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