Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder

Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder https://www.taxtmi.com/circulars?id=68926 The Board assigns Additional/Joint Commissioners, Deputy/Assistant Commissioners and Superintendents of Central Tax as proper officers to issue show cause notices and adjudicate under Section 74A and Section 122, prescribes tiered monetary limits by officer grade (including combined Central and Integrated Tax basis), clarifies determination of proper officer for subsequent statements and appellate reversals, excludes penalties when computing monetary competence, and aligns audit-commissionerate notices with the jurisdictional Central Tax Commissionerate. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 18:23:00 +0530 TaxTMI RSS Generator Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder https://www.taxtmi.com/circulars?id=68926 The Board assigns Additional/Joint Commissioners, Deputy/Assistant Commissioners and Superintendents of Central Tax as proper officers to issue show cause notices and adjudicate under Section 74A and Section 122, prescribes tiered monetary limits by officer grade (including combined Central and Integrated Tax basis), clarifies determination of proper officer for subsequent statements and appellate reversals, excludes penalties when computing monetary competence, and aligns audit-commissionerate notices with the jurisdictional Central Tax Commissionerate. Circulars GST Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68926