The Bangalore Central Tax Zone which has come into existence w.e.f. 1.7.2017 under the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance,Government of India is the Jurisdictional Central Tax Authority for administering the GST Acts, Central Excise Act 1944 and Finance Act 1994 in the State of Karnataka. Hitherto, the Zone was called Bangalore Central Excise Zone and was administering the collection of Central Excise and Service tax in the 9 Revenue Districts of Bangalore Urban, Bangalore Rural, Kolar, Chikkaballapur, Ramanagara, Tumkur, Chitradurga, Davangere and Haveri in the State of Karnataka. After the Re-organisation of the Zones by CBIC w.e.f. 22.6.2017 the erstwhile Mysore Zone has been merged with Bangalore Zone and the present Jurisdiction of this Zone is the whole of Karnataka State. The present Bangalore Central Tax Zone which is headed by an Officer of the Rank of Principal Chief Commissioner consists of Eight Executive Commissionerates viz. Bangalore East, Bangalore West, Bangalore North, Bangalore South, Bangalore North West, Mysuru, Mangalore and Belgavi, four Audit Commissionerates viz. Audit-I Bangalore, Audit-II Bangalore, Audit Mysuru and Audit Belgavi and four Appeals Commissionerates viz. Appeals-I Bangalore, Appeals-II Bangalore, Appeals Mysuru and Appeals Belgavi.
We are close to completing the first full financial year in GST in the coming few days, and GST seems to be getting good traction as we come close to marking its 2nd Anniversary. It has, from all feedbacks and appearances, eased matters connected with administration and the payment of indirect taxes in India. It has also undoubtedly, added to efficiency in logistics networks with corresponding gains in productivity for a large number of sectors in business. The overall tax incidence for a majority of segments of business and industry now is far lower than what it was in the pre- GST era. The systems and procedures connected with the tax payments are more transparent, accountable and hopefully all these changes and the ones to come, will keep on adding to the competitiveness of the trade and industry in India. The new simplified GST return forms scheduled to be rolled out from April 1, 2019. In July last year, the Central Board of Indirect Taxes and Customs (CBIC) had put up in public domain draft GST return forms 'Sahaj' and 'Sugam' and sought public comments. These forms would replace GSTR-3B (summary sales return form) and GSTR-1 (final sales returns form). Elsewhere, the 34th GST Council Meeting was held on 19th Mar 2019, via video conferencing to discuss and pass the circulars drafted for rate cuts on affordable and non-affordable housing under construction. The Council has approved the transition plan for the implementation of the new tax structure for housing units. In all likelihood, the GST Council may next meet only after the General Elections conclude in May 2019. As we come to the close of the Financial Year, I would like to urge you to be duly diligent about making your GST payments and filing returns. GST is premised to operate well if the entire ecosystem and the individual elements in it work in a beautiful synchronicity – but that can be had only with effort, diligence and conscientious action on part of all concerned. We at the Bengaluru Zone remain committed, as ever, to working with you and to assist you in matters connected with the GST. We look forward to your active cooperation and assistance in realizing the true promise and potential of the GST. Jai Hind