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TMI BlogAmendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Sikkim Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'X X X X Extracts X X X X X X X X Extracts X X X X ..... te: 12th March, 2022 CIRCULAR Subject: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Sikkim Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'-reg. Vide Notification No. 02/2022-StateTax dated 11th March, 2022, para 3A has been inserted in the Notification No. 2/2017-State Tax da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction the noticeeis registered when such cases pertain to jurisdiction of one executive Commissionerate ofState Tax only. 7.1 In respect of show cause notices issued by officers of DGGI, there may be cases where the principal place of business of noticees fall under the jurisdiction of multiple State Tax Commissionerates or where multiple show cause notices are issued on the same issue to di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation willallocate charge of Adjudication (DGGI cases) to one of the Additional Commissioners/ Joint Commissioners posted in their Commissionerates. Where the location of principal place of business of the noticee, having the highest amount of demand of tax in the said show cause notice(s), falls under the jurisdiction of a State Tax Zone mentioned in column 2 of the table below, the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opal 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) 15. Bhubaneshwar 16. Kolkata Kolkata North 17. Ranchi 18. Lucknow Lucknow 19. Meerut 20. Mumbai Thane 21. Pune 7.2 In respect of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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