Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.

Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. https://www.taxtmi.com/circulars?id=57391 All Central Tax officers up to the rank of Additional Commissioner are empowered to issue Show Cause Notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act and corresponding IGST provisions; monetary limits for different officer levels are prescribed. Audit Commissionerate officers and DGGSTI may only issue Show Cause Notices, which must be adjudicated by the Executive Commissionerate where the noticee is registered. High value multi Commissionerate DGGSTI notices are to be adjudicated by an Additional Director/Additional Commissioner not on DGGSTI strength. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:18:00 +0530 TaxTMI RSS Generator Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. https://www.taxtmi.com/circulars?id=57391 All Central Tax officers up to the rank of Additional Commissioner are empowered to issue Show Cause Notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act and corresponding IGST provisions; monetary limits for different officer levels are prescribed. Audit Commissionerate officers and DGGSTI may only issue Show Cause Notices, which must be adjudicated by the Executive Commissionerate where the noticee is registered. High value multi Commissionerate DGGSTI notices are to be adjudicated by an Additional Director/Additional Commissioner not on DGGSTI strength. Circulars GST - States Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57391