Applications are invited from willing and eligible officers of the State
Governments/ Union Territories with Legislature for appointment on deputation basis to the following posts in the GST Council Secretariat, New Delhi :
Name of the Post
Circular for these vacancies recruitment rules, application form, etc. are available on the website
of GST Council, i.e. www.gstcouncil.gov.in/vacancy. Application
in the prescribed proforma alongwith copies of the APARs for the
last five years (2013-14 to 2017-18) duly attested on each page by an officer not below the rank of Under Secretary to the Govt. of India, complete in all respects along with supporting documents, may be sent through proper channel so as to reach the Director (Admn.), GST Council Secretariat, Tower-2, 5th Floor, Jeevan Bharati, Connaught Circus, New Delhi-110001 within 60 days from the date of publication
The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country. Thereafter, there has been a constant endeavor for the introduction of the GST in the country whose culmination has been the introduction of the Constitution (122nd Amendment) Bill in December, 2014.
A common refrain in the popular discussions is what is the need for the introduction of GST? To answer that question, it is important to understand the present indirect tax structure in our country. Presently the Central Government levies tax on manufacture (Central Excise duty), provision of services (Service Tax), interstate sale of goods (CST levied by the Centre but collected and appropriated by the States) and the State Governments levy tax on retail sales (VAT), entry of goods in the State (Entry Tax), Luxury Tax, Purchase Tax, etc. It is clearly visible that there are multiplicities of taxes which are being levied on the same supply chain.
There is cascading of taxes, as taxes levied by the Central Government are not available as setoff against the taxes being levied by the State governments. Even certain taxes levied by State Governments are not allowed as set off for payment of other taxes being levied by them. Further, a variety of VAT laws in the country with disparate tax rates and dissimilar tax practices, divides the country into separate economic spheres. Creation of tariff and non- tariff barriers such as Octroi, entry Tax, Check posts etc. hinder the free flow of trade throughout the country. Besides that, the large number of taxes creates high compliance cost for the taxpayers in the form of number of returns, payments etc.
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