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GST - Highlights / Catch Notes

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This notification amends Table V of Notification No. ...


Amended tax notification empowers Additional/Joint Commissioners to decide on notices from intelligence wing.

Notifications     GST

November 28, 2024

This notification amends Table V of Notification No. 02/2017-Central Tax, specifying the powers of Additional/Joint Commissioners of Central Tax to pass orders or decisions regarding notices issued by Directorate General of GST Intelligence officers under various sections of CGST Act, 2017 like 67, 73, 74, 76, 122, 125, 127, 129 and 130. It lists 23 Principal/Commissioners across India authorized to exercise these powers throughout the country. The notification comes into effect from December 1, 2024.

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