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=67956 Additional and Joint Commissioners of Central Tax of specified Commissionerates are authorized with All India jurisdiction to adjudicate DGGI show cause notices under the substituted notification effective 1 December 2024. Principal Commissioners/Commissioners will allocate Adjudication (DGGI cases) to empowered Additional/Joint Commissioners. Where multiple noticees span Commissionerates, the notice(s) shall be adjudicated by the empowered adjudicator corresponding to the principal place of business of the noticee with the highest tax demand, irrespective of amount; rules for subsequently issued notices and corrigendum for pre-effect notices are prescribed. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 18:06:00 +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=67956 Additional and Joint Commissioners of Central Tax of specified Commissionerates are authorized with All India jurisdiction to adjudicate DGGI show cause notices under the substituted notification effective 1 December 2024. Principal Commissioners/Commissioners will allocate Adjudication (DGGI cases) to empowered Additional/Joint Commissioners. Where multiple noticees span Commissionerates, the notice(s) shall be adjudicated by the empowered adjudicator corresponding to the principal place of business of the noticee with the highest tax demand, irrespective of amount; rules for subsequently issued notices and corrigendum for pre-effect notices are prescribed. Circulars GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67956