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of <h1>GST Circular: Designation of Officers for Show Cause Notices & Orders u/ss 73 & 74.</h1> The circular from the Office of the Commissioner, Goods & Services Tax in Jabalpur outlines the designation of proper officers under the Central and Integrated Goods and Services Tax Acts, 2017. Officers up to the rank of Additional Commissioner of Central Tax are authorized to issue Show Cause Notices and orders under Sections 73 and 74 of the GST Act. Monetary limits for these actions are specified, and the Central Tax Officers of Audit Commissionerates and the DGGSTI can issue Show Cause Notices, which will be adjudicated by the appropriate Central Tax Officer. Notices involving over Rs. 5 crores will be adjudicated by a designated Additional Director/Commissioner. The circular requests dissemination to relevant trade and industry bodies.
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