Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on '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'

New GST Circular Empowers Additional, Joint Commissioners for Nationwide Adjudication of DGGI Notices under CGST Act 2017.

The circular amends previous guidelines regarding the adjudication of show cause notices under the Central Goods and Services Tax Act, 2017. It empowers Additional and Joint Commissioners of Central Tax with All India jurisdiction to adjudicate such notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). The amendment specifies that these officers will handle cases involving multiple noticees across different jurisdictions, based on the highest tax demand. It also addresses adjudication of notices issued before the latest notification, requiring them to be updated with a corrigendum. The circular instructs dissemination of these changes and invites feedback on implementation challenges.