The Directorate General of Goods and Service Tax Intelligence (DGGI) is a
law enforcement agency
A law enforcement agency (LEA) is any government agency responsible for law enforcement within a specific jurisdiction through the employment and deployment of law enforcement officers and their resources. The most common type of law enforcement ...
under the
Ministry of Finance
A ministry of finance is a ministry or other government agency in charge of government finance, fiscal policy, and financial regulation. It is headed by a finance minister, an executive or cabinet position .
A ministry of finance's portfoli ...
responsible for fighting
tax evasion
Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to red ...
in
India
India, officially the Republic of India, is a country in South Asia. It is the List of countries and dependencies by area, seventh-largest country by area; the List of countries by population (United Nations), most populous country since ...
.
It was founded in 1979 as the Directorate General of Anti-Evasion and was later renamed the Directorate General of Central Excise Intelligence. The agency was renamed as Directorate General of GST Intelligence (DGGI) after the introduction of the
Goods and Services Tax
In economics, goods are anything that is good, usually in the sense that it provides welfare or utility to someone.Alan V. Deardorff, 2006. ''Terms Of Trade: Glossary of International Economics'', World Scientific. Online version: Deardorffs' Gl ...
(GST). The agency is part of the Indian intelligence database
NATGRID
The National Intelligence Grid or NATGRID is an integrated intelligence master database structure for counter-terrorism purposes which connects databases of various core security agencies under the Government of India. It collects and analyses co ...
. The organisation is staffed by officers of
Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, is a statutory body under the Department of Revenue, Government of India. It oversees the administration of indirect taxes, including cus ...
.
History
Established in 1979 as the Directorate General of Anti-Evasion, its function was under the control of Directorate of Revenue Intelligence, New Delhi. The agency is tasked with collecting, collating, and disseminating intelligence related to evasion of GST. In 1983, it became an independent Directorate and in 1998 the Directorate was upgraded to Directorate General with four zonal units in Chennai, Delhi, Kolkata, and Mumbai.
In 2004 the agency was tasked with detecting cases of Service Tax evasion.
See also
*
Taxation in India
Taxes in India are levied by the Government of India, Central Government and the State governments of India, State Governments by virtue of powers conferred to them from the Constitution of India. Some minor taxes are also levied by the local a ...
*
Directorate of Revenue Intelligence
The Directorate of Revenue Intelligence (DRI) is the apex anti-smuggling intelligence, investigations and operations agency in India.
The Directorate is run by officers from the Central Board of Indirect Taxes and Customs (CBIC) who are posted ...
*
Central Economic Intelligence Bureau
The Central Economic Intelligence Bureau (CEIB) is an Indian intelligence agency responsible for gathering information and monitoring the economic and financial sectors for economic offences and warfare.
Formation
The Central Economic Inte ...
References
External links
Official website of DGGI
Tax evasion in India
{{India-gov-stub