Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. - GST - States - Trade Notice No. 20/2017-18

OFFICE OF THE COMMISSIONER, GOODS SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 Trade Notice No. 20/2017-18 Dated 16.02.2018 Sub: Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 - Reg. Kind attention is invited to Circular No. 31/05/2018-GST dated 09.02.2018 issued under F.No.349/75/2017-GST (COPY ENCLOSED) by the Commissioner (GST) Government of India, Ministry of Finance, Department of Revenue, Central Board or Excise and Customs, GST Policy Wing, New Delhi. 02. Vide the above referred Circular the Board has empowered and assigned all officers up to the rank of Additional Commissioner of Central Tax as the proper officer for issuance of Show Cause Notices and orders under sub-sections (1),(2),(3),(5),(6),(7),(9) and (10) of Sections 73 and 74 of the GST Act,2017; as well as they are also assigned under the Integrated Goods and Services Tax Act, 2017, as per section 3 read with section 20 of the IGST Act, 2017. 03. Further, for optimal distribution of work relating to the issuance of Show Cause Notices and orders under section 73 and 74 of the CGST Act and also under the IGST Act, monetary limits for different levels of officers of Central Tax has been prescribed in column (2) of the table mentioned at page No. 3 of the aforesaid Circular. 04. The Central Tax Officers of Audit Commissionerates and Director General of Goods and Services Tax Intelligence (hereinafter referred to as DGGSTI ) shall exercise the powers only to issue Show Cause Notices. A Show Cause Notice issued by them shall be adjudicated by the competent Central Tax Officer of Executive Commissionerate in whose jurisdiction the noticee is registered. 05. A Show Cause Notice issued by DGGSTI in which the principal place of business of the noticee fall in multiple Commissionerates and where the Central Tax and/or Integrated Tax (including cess) involved is more than ₹ 5 crores shall be adjudicated by an officer of the rank of Additional Director/Additional Commissioner (as assigned by the Board), who shall not be on the strength of DGGSTI and working there at the time of adjudication. 06. The contents of the above mentioned Circular may please be brought to the notice of all Trade/Industry/Trade Associations/Chambers of Commerce and Industry/Members of RAC and all others concerned under the jurisdiction of CGST Commissionerate Jabalpur. Sd/- (P.K. AGARWAL) COMMISSIONER