Charter of Function

  • Collection, collation and dissemination of intelligence relating to evasion of Central Excise Duty, Service Tax and GST, on an all India basis.
  • Unearthing modus operandi of evasion relating to Central Excise Duty, Service Tax and GST, and alerting the concerned field formations.
  • Analyzing the price structure, marketing pattern and classification of evasion prone goods and services; advising the field formations for plugging the loopholes; and suggesting policy measures to CBIC.
  • Coordinating the efforts of field formations in investigating cases of Central Excise Duty, Service Tax and GST evasion.
  • Coordinating action with Intelligence Agencies like Central Economic Intelligence Bureau (CEIB) & FIU-IND; and with law enforcement agencies including DRI, Income Tax, Enforcement Directorate & GST Departments of States, in respect of cases in which evasion of Central Excise Duty, Service Tax and GST are involved.
  • Investigating offenses involving evasion of Goods and Services Tax, Central Excise duty and Service Tax having ramifications in more than one Commissionerate including investigation of complicated cases selected by the Directorate or entrusted to it by the Ministry.
  • Having at all times, a complete detailed & up-to-date study of the Taxation Laws and implementation machinery and to have proper appreciation and assessment of possibilities of evasion.
  • Examining and studying the effects and implementation of various tax concessions, 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.