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.

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..... 017-18 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 I .....

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..... 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 .....

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