Assigning jurisdiction and power to officers of various directorates - Seeks to amend Notification No. 14/2017-Central Tax, dated the 1st July, 2017 - 01/2023 - Central GST (CGST)

Delegation of powers: expansion of officer designations authorised to exercise GST statutory powers under existing delegation framework.

The amendment adds a new entry to the principal notification's table, authorising officer designations at the Additional Assistant Director level in GST Intelligence, GST, or Audit to exercise powers under the Central GST and Integrated GST statutes, thereby expanding the roster of officers empowered within the existing delegation framework without changing the substantive statutory provisions.