Proper officer under Section 73 & 74 of the CGST & IGST Act,2017

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...., वित्त मंत्रालय, राजस्व विभाग Ministry of Finance, Department of Revenue वस्तु एवं सेवाकर एवं सीमा शुल्क, मुख्य आयुक्त का कार्यालय Office of the Chief Commissioner, Goods and Services Tax & Customs क्रेसेन्स बिल्डिंग, महात्मा गाà....

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....perintendent 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. Page 1 of 4 3. 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:- SI. No. Designation of the officer (1) (2) 4. Superintendent of Central Tax Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made there under (3) ....

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....s of officers of central tax need to be prescribed. Therefore, in pursuance of clause (91) of section 2 of the CGST Act read with section 20 of the IGST Act, the Board hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to issue of show cause notices and orders under sections 73 and 74 of the CGST Act and section 20 of the IGST Act (read with sections 73 and 74 of the CGST Act), up to the monetary limits as mentioned in columns (3), (4) and (5) respectively of the Table below:- Page 2 of 4 SI. Officer of Central Tax No. Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded ....

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.... Joint 3. Above Rupees 1 crore without any limit Above Rupees 2 crores without any limit Commissioner Above Rupees 2 crores without any limit of Central Tax 7. 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 Commissionera....