Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence - 02/2022 - Central GST (CGST)

Delegation of powers to Additional/Joint Commissioners to decide on enforcement notices nationwide under specified GST provisions.

The notification amends the principal notification by inserting a provision vesting Additional Commissioners and Joint Commissioners, subordinate to specified Principal Commissioners or Commissioners, with powers to pass orders or decisions on notices issued by the enforcement wing under the Central Goods and Services Tax framework, as specified in an inserted Table V, exercisable throughout India.