Functions of CGST Executive Commissionerates

Regulatory Functions

• Levy and collection of GST.
• Registration and compliance monitoring of taxpayers.
• Scrutiny of returns and declarations.
• Prevention of tax evasion and enforcement.
• Adjudication of disputes under GST laws.
• Processing of eligible refund claims.
• Recovery of Government dues.

Service Functions

• Facilitate online registration, return filing, and refund applications through the GSTN portal.
• Provide information on the status of taxpayer applications and claims.
• Disseminate GST laws, rules, notifications, and procedures.
• Provide taxpayer assistance and respond to public queries.
• Conduct taxpayer awareness and facilitation programmes.