Goods and Services Tax Governance

CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS : STRUCTURE , FUNCTIONS & KEY CHALLENGES

The Central Board of Indirect Taxes and Customs is India’s apex body for administering customs duties, excise, and the Goods and Services Tax under the Ministry of Finance. It formulates tax policies, strengthens enforcement against evasion, facilitates cross-border trade through digital systems, and ensures compliance across the indirect tax ecosystem. Despite major strides in technology adoption and structural reforms, it continues to face challenges such as rising tax fraud, system inefficiencies, manpower shortages and high litigation, underscoring the need for further modernisation and stronger coordination with stakeholders.