Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg.

Proper officer jurisdiction for GST show cause notices: monetary thresholds set and DGGI notices routed to designated adjudicators.

Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax are respectively assigned monetary limits as proper officers to issue show cause notices and pass orders under Sections 73 and 74 of the CGST Act and corresponding IGST matters; Superintendents are newly empowered under Section 74. Audit Commissionerate and DGGI officers may issue notices only; adjudication of DGGI notices is to be by the executive Commissionerate or by specified Additional/Joint Commissioners with All India jurisdiction where multiple jurisdictions are involved, with criteria for selection and provisions for corrigendum for transitional cases.