Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Sikkim 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 Sikkim Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017' https://www.taxtmi.com/circulars?id=65981 Notification inserts para 3A empowering specified Additional/Joint Commissioners of State Tax with All India jurisdiction to adjudicate show cause notices issued by DGGI where noticees' principal places of business fall under multiple State Tax Commissionerates or where multiple related notices exist; such adjudication may occur regardless of the amount involved, Principal/Commissioners will allocate adjudication charge to empowered Additional/Joint Commissioners according to a prescribed zone-to-commissionerate mapping, and pre-notification DGGI notices not yet adjudicated may be made answerable to these empowered officers via corrigendum. en-us Sat, 12 Mar 2022 00:00:00 +0530 Wed, 02 Nov 2022 18:19:00 +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 Sikkim Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017' https://www.taxtmi.com/circulars?id=65981 Notification inserts para 3A empowering specified Additional/Joint Commissioners of State Tax with All India jurisdiction to adjudicate show cause notices issued by DGGI where noticees' principal places of business fall under multiple State Tax Commissionerates or where multiple related notices exist; such adjudication may occur regardless of the amount involved, Principal/Commissioners will allocate adjudication charge to empowered Additional/Joint Commissioners according to a prescribed zone-to-commissionerate mapping, and pre-notification DGGI notices not yet adjudicated may be made answerable to these empowered officers via corrigendum. Circulars GST - States Sat, 12 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65981