CBIC notifies List of GST Commissioners to Pass Order of Notices issued by DGGI under CGST/IGST [Read Notification]

The Ministry of Finance under the Central Board of Indirect Taxes and Customs ( CBIC ) issued Notification No. 27/2024-Central Tax dated November 25, 2024, notifying list of Goods and Service Tax Commissioner to pass an order or decision on the Directorate General of Goods and Services Tax Intelligence issued notices.

This notification comes into effect on December 1, 2024, and expands the authority of Principal Commissioners and Commissioners of Central Tax across India.

Drafting GST Replies Simplified for Professionals – Enroll Now

In the exercise of powers granted under Sections 3 and 5 of the CGST Act, 2017, and Section 3 of the IGST Act, 2017, the Central Government amended Notification No. 02/2017-Central Tax, dated June 19, 2017, published in the Gazette of India (G.S.R. 609(E)).

The notification replaces Table V of Notification No. 02/2017-Central Tax, dated 19 June 2017, specifying the powers of the officers concerning orders and decisions related to notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGSTI).

Drafting GST Replies Simplified for Professionals – Enroll Now

The amendments align with Sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act, 2017.

Details of Empowered Officers and their Jurisdictions

The newly updated Table V is as follows:

TABLE V

Raushan Kumar, Under Secretary signed the notification.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates