Jurisdiction of Central Tax Officers expanded to authorise specified Commissioners to decide DGGSTI notices under GST enforcement provisions. The amendment substitutes Table V of Notification No. 02/2017-Central Tax to designate specific Principal Commissioners and Commissioners of Central Tax, exercisable throughout India, to exercise the powers of an Additional Commissioner or Joint Commissioner for passing orders or decisions in respect of notices issued by officers of the Directorate General of Goods and Services Tax Intelligence under the enforcement provisions of the Central Goods and Services Tax Act, 2017, with effect from the first day of December, 2024.