PROPER OFFICER UNDER SECTION 73 &74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017 - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

15. PROPER OFFICER UNDER SECTION 73 74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017 15.1. Vide Circular No. 3/3/2017-GST dated 05.07.2017, the Deputy or Assistant Commissioner of Central Tax is assigned as the Proper Officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 of the CGST Act, 2017 and the Superintendent of Central Tax is assigned as the Proper Officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 of the CGST Act, 2017. This Circular was partially modified vide Circular No. 31/05/2018-GST dated 09.02.2018, wherein Superintendent of Central Tax is also empowered to issue show cause notices and orders under Section 74 of the CGST Act, 2017. 15.2. Thus, all officers up to the rank of Additional/Joint Commissioner of Central Tax have been assigned as the Proper Officer for issuance of show cause notices and order under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 and 74 of the CGST Act, 2017 and under IGST Act, 2017. 15.3. Monetary limits, as indicated in the Table below, for different levels of officers of Central Tax have been prescribed under the above said Circular No. 31/05/2018-GST dated 09.02.2018, to act as Proper Officer in relation to issue of show cause notice and orders under Section 73 and 74 of the CGST Act, 2017 and under Section 20 of the IGST Act, 2017: Sr. No. Officer of Central Tax Monetary limit of the amount of Central Tax (including Cess) not paid or short paid or erroneously refunded or input tax credit of Central Tax wrongly availed or utilized for issuance of show cause notices and passing of orders under Section 73 and 74 of CGST Act, 2017 Monetary limit of the amount of Integrated Tax (including Cess) not paid or short paid or erroneously refunded or input tax credit of Integrated Tax wrongly availed or utilized for issuance of show cause notices and passing of orders under Section 73 and 74 of CGST Act, 2017 made applicable to matters in relation to Integrated Tax vide Section 20 of the IGST Act, 2017 Monetary limit of the amount of Central Tax and Integrated Tax (including Cess) not paid or short paid or erroneously refunded or input tax credit of Central Tax and Integrated Tax wrongly availed or utilized for issuance of show cause notices and passing of orders under Section 73 and 74 of CGST Act, 2017 made applicable to matters in relation to Integrated Tax vide Section 20 of the IGST Act, 2017 1. Superintendent of Central Tax Not exceeding Rs. Ten Lakhs Not exceeding Rs. Twenty Lakhs Not exceeding Rs. Twenty Lakhs 2. Deputy or Assistant Commissioner of Central Tax Above Rs. Ten lakhs and not exceeding Rs. One Crore Above Rs. Twenty lakhs and not exceeding Rs. Two Crore Above Rs. Twenty lakhs and not exceeding Rs. Two Crore 3. Additional or Joint Commissioner of Central Tax Above Rs. One Crore without any limit Above Rs. Two Crore without any limit Above Rs. Two Crore without any limit 15.4. The show cause notices issued on similar issues to noticee(s) and made answerable to different levels of Adjudicating authorities within a Commissionerate, shall be adjudicated by the Adjudicating authority competent to decide the case involving the highest amount of Central Tax and/or Integrated Tax (including Cess). 15.5. As per Circular No. 169/01/2022-GST, dated 12.03.2022, the Central Tax Officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (DGGI) shall exercise powers only to issue show cause notices. Such show cause notices will be adjudicated by the competent Central Tax officer of the Executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one Executive Commissionerate of Central Tax only. 15.6. In respect of Show cause notices issued by DGGI wherein the principal place of business of the noticees fall under jurisdiction of multiple Central Tax Commissionerates or where show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs falling under jurisdiction of multiple Central Tax Commissionerates, the Additional/Joint Commissioners of specified Commissionerates have been empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax, dated 11.03.2022 to adjudicate such show cause notices, irrespective of the amount involved. The show cause notice(s) shall be made answerable by the officers of DGGSTI to the concerned Additional/Joint Commissioners of Central Tax, as mentioned in the Table provided in the said Circular dated 12.03.2022 and shall be adjudicated by the Additional/Joint Commissioner of Central Tax officer holding charge of adjudication of the Central Tax Commissionerate mentioned in the said Table of Circular dated 12.03.2022, in whose jurisdiction the principal place of business of the noticee from whom the highest demand of Central Tax and or Integrated tax (including Cess) has been made, falls. 15.7. CBIC vide Notification No. 56/2023 Central Tax dated 26.12.2023 has extended the time limit specified under Section 73(10) of the CGST Act, 2017 for issuance of order under Section 73(9) of the CGST Act, 2017, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for any reason, other than the reason of fraud or any willful-misstatement or suppression of facts to evade tax, in respect of a tax period for FY 2018-19 and 2019-20 as specified below: (i) for the Financial year 2018-19, up to the 30th April, 2024 (ii) for the Financial year 2019-20, up to the 31st August, 2024.