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TMI BlogProper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 reg. The Board, vide Circular No. 1/1/2017-GST dated 26th June, 2017, assigned proper officers for provisions relating to registration and composition levy under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) and the rules made thereunder. Further, vide Circular No. 3/3/2017 - GST dated 5th July, 2017 , the proper officers for provisions other than registration and composition under the CGST Act were assigned. In the latter Circular, the Deputy or Assistant Commissioner of Central Tax was assigned as the proper officer under sub-sections (1), (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unctions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder (1) (2) (3) 3. Deputy or Assistant Commissioner of Central Tax vi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 4. In other words, all officers up to the rank of Additional/Joint Commissioner of Central Tax are assigned as the proper officer for issuance of show cause notices and orders under subsections (1), (2), (3), (5), (6), (7), (9) and (10) of sections 73 and 74 of the CGST Act. Further, they are so assigned under the Integrated Goods and Services Tax Act, 2017 (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide section 20 of the IGST Act 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 sections 73 and 74 of CGST Act made applicable to integrated tax vide section 20 of the IGST Act (1) (2) (3) (4) (5) 1. Superintendent of Central Tax N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons having the same PAN but different GSTINs, having principal place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Such show cause notices may be adjudicated, irrespective of the amount involved in the show cause notice(s), by one of the Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Nagpur 5. Chandigarh Chandigarh 6. Panchkula 7. Chennai Chennai South 8. Bengaluru 9. Thiruvananthapuram 10. Delhi Delhi North 11. Jaipur 12. Guwahati Guwahati 13. Hyderabad Rangareddy 14. Visakhapatnam (Amaravathi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the case involving the highest amount of central tax and/or integrated tax (including cess). 9. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST) ************** NOTES:- 1. Substituted vide Circular No.169/01/2022-GST dated 12-03-2022 before it was read as 6. The central tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as DGGSTI ) shall exercise the powers only to issue show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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