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–reg.

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....rs for provisions other than registration and composition under the CGST Act were assigned. In the latter Circular, the Deputy or Assistant Commissioner of Central Tax was assigned as the proper officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of section 74 while the Superintendent of Central Tax was assigned as the proper officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of section 73 of the CGST Act. 2. It has now been decided by the Board that Superintendents of Central Tax shall also be empowered to issue show cause notices and orders under section 74 of the CGST Act. Accordingly, the following entry is hereby being added to the item at Sl. No. 4 of the Table on page number 3 of Circular No. 3/3/2017-GST dated 5th July, 2017, namely:- Sl. No. Designation of the Officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder (1) (2) (3) 4. Superintendent of Central Tax viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 3. Further, in light of sub-section (2) of section 5 of the CGST Act, whereby an officer of central tax may exercise the powers and dischar....

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....0 of the IGST Act Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to integrated tax vide section 20 of the IGST Act (1) (2) (3) (4) (5) 1. Superintendent of Central Tax Not exceeding Rs. 10 lakhs Not exceeding Rs. 20 lakhs Not exceeding Rs. 20 lakhs 2. Deputy or Assistant Commissioner of Central Tax Above Rs. 10 lakhs and not exceeding Rs. 1 crore Above Rs. 20 lakhs and not exceeding Rs. 2 crores Above Rs. 20 lakhs and not exceeding Rs. 2 crores 3. Additional or Joint Commissioner of Central Tax Above Rs. 1 crore without any limit Above Rs. 2 crores without any limit Above Rs. 2 crores without any limit 1[6. The Central Tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as "DGGI") shall exercise the powers only to issue show cause notices. A show cause notice issued by them shall be adjudicated by the competent Central ....

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....nd of tax involved falls Central Tax Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate Show Cause Notices issued by officers of Directorate General of GST Intelligence (1) (2) (3) 1. Ahmedabad Zone Ahmedabad South 2. Vadodara Zone Surat 3. Bhopal Zone Bhopal 4. Nagpur Zone Nagpur-II 5. Chandigarh Zone Chandigarh 6. Panchkula Zone Faridabad 7. Chennai Zone Chennai South 8. Bengaluru Zone Bengaluru East 9. Thiruvananthapuram Zone Thiruvananthapuram 10. Delhi North and Delhi East Commissionerates of Delhi Zone Delhi North 11. Delhi West and Delhi South Commissionerates of Delhi Zone Delhi West 12. Jaipur Zone Jaipur 13. Guwahati Zone Guwahati 14. Hyderabad Zone Rangareddy 15. Visakhapatnam (Amaravathi) Zone Visakhapatnam 16. Bhubaneshwar Zone Bhubaneshwar 17. Kolkata Zone Kolkata North 18. Ranchi Zone Ranchi 19. Lucknow Zone Lucknow 20. Meerut Zone Meerut 21. Mumbai West, Thane, Thane Rural, Raigarh, Belapur, Navi Mumbai and Bhiwandi Commissionerates of Mumbai Zone Thane 22. Mumbai South, Mumbai East, Mumbai Central and Palghar Commissionerates of Mumbai Zone Palghar &nb....

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....). 9. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Commissioner (GST)     ************** NOTES:- 1. Substituted vide Circular No.169/01/2022-GST dated 12-03-2022 before it was read as, "6. The central tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as "DGGSTI") shall exercise the powers only to issue show cause notices. A show cause notice issued by them shall be adjudicated by the competent central tax officer of the Executive Commissionerate in whose jurisdiction the noticee is registered. In case there are more than one noticees mentioned in the show cause notice having their principal places of business falling in multiple Commissionerates, the show cause notice shall be adjudicated by the competent central tax officer in whose jurisdiction, the principal place of business of the noticee from whom the highest demand of central tax and/or integrated tax (i....