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

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 https://www.taxtmi.com/circulars?id=65440 The amendment empowers specified Additional/Joint Commissioners with All India jurisdiction to adjudicate show cause notices issued by intelligence officers when noticees' principal places of business fall under multiple commissionerates or multiple notices on the same issue exist; ordinarily, intelligence and audit officers only issue notices which are adjudicated by the executive commissionerate where the noticee is registered. Principal Commissioners will allocate charge of adjudication to a designated Additional/Joint Commissioner per a zone-to-commissionerate table, and corrigenda may make pre-existing unadjudicated notices answerable to the All India adjudicators. Audit commissionerate cases may be referred for appointment of a common adjudicating authority. en-us Sat, 12 Mar 2022 00:00:00 +0530 Mon, 14 Mar 2022 13:00:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=65440 The amendment empowers specified Additional/Joint Commissioners with All India jurisdiction to adjudicate show cause notices issued by intelligence officers when noticees' principal places of business fall under multiple commissionerates or multiple notices on the same issue exist; ordinarily, intelligence and audit officers only issue notices which are adjudicated by the executive commissionerate where the noticee is registered. Principal Commissioners will allocate charge of adjudication to a designated Additional/Joint Commissioner per a zone-to-commissionerate table, and corrigenda may make pre-existing unadjudicated notices answerable to the All India adjudicators. Audit commissionerate cases may be referred for appointment of a common adjudicating authority. Circulars GST Sat, 12 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65440