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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, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017-reg. The Central Board of Excise Customs [CBEC]-GST Policy Wing has issued a Circular No. 31/05/2018-GST dated 9th February, 2018 for the Trade and as well as all concerned regarding assigning of Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Acts, 2017. 2. 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 there under. Further, vide Circular No. 3/3/2017 - GST dated 5th July,2017, the proper officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the CGST Act on any other officer of central tax who is subordinate to him, the following entry is hereby removed from the Table on page number 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:- Sl. No. Designation of the officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made there under (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act 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 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 avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated by the Competent Central Tax officer of the Executive Commissionerate in whose jurisdiction the notice is registered. In case there are more than one notices mentioned in the show cause notice having their principal places of business falling in multiple Commissionerates, the show cause notice shall be adjudicated by the Competent Central Tax officer in whose jurisdiction, the principal place of business of the notice from whom the highest demand of central tax and/or integrated tax (including cess) has been made falls. 8. Notwithstanding anything contained in Para 7 above, a show cause notice issued by DGGSTI in which the principal places of business of the notices fall in multiple Commissionerates and where the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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