Organization

ORGANISATIONAL CHART AT ZONAL LEVEL

Enabling the filing of Declarations, Returns and Refund claims through the common portal administered by GSTN.
Providing information to taxpayers, on the status of the processing of Declarations, Returns and Refund claims.
Dissemination of information to the taxpayers, on laws and procedures.
Responding to public inquiries relating to tax matters.

Five audit Commissionerates in this zone are responsible for the audit of taxpayers. Units are categorized as small, medium and large size units.
Units for audit are selected based on risk parameters; the Directorate General of Analytics and Risk Management (DGARM) selects 80% of taxpayers for audit and Audit Commissionerates select the remaining 20%. Accordingly, records are obtained from the taxpayer and audit plan is prepared.
After the audit, the observations are communicated to the taxpayer for possible compliance and reconciliation. Based on such observations, Draft Audit Paras are prepared and placed before the Monitoring Committee.
On approval, the Final Audit Report is communicated to the taxpayer as well as the jurisdictional GST Executive Commissionerate.
Show Cause cum Demand Notice (SCN), if any, is issued by the Audit Commissionerate based on such audit paras; SCN is subject to adjudication by the proper jurisdictional officer.

Five Appeals Commissionerates in Mumbai CGST Zone attend to the litigations arising at the appellate level, filed by both the taxpayer and the department.
All appeals filed against orders passed by the original authority at the level of Deputy/Assistant Commissioner and Superintendents, lie before the Additional / Joint Commissioner (Appeals). The monetary limit for such cases is tax up to ₹ 2 crores.
Similarly, all appeals filed against orders passed by the Addl./ Joint Commissioner, lie before the Commissioner (Appeals) and involve cases with a tax of over ₹ 2 crores.