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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcise & Customs [CBEC]-GST Policy Wing has issued a Circular No. 31/05/2018-GST dated 9th February, 2018 for the Trade and as well as all concerned regarding assigning of Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Acts, 2017. 2. The Board, vide Circular No. 1/1/2017-GST dated 26th June, 2017, assigned proper officers for provisions relating to registration and composition levy under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") and the rules made there under. Further, vide Circular No. 3/3/2017 - GST dated 5th July,2017, the proper officers for provisions other than registration and composition under the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 2017 or the rules made there under (1) (2) (3) 3. Deputy or Assistant Commissioner of Central Tax vi. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 5. In other words, all officers up to the rank of Additional/Joint Commissioner of Central Tax are assigned as the proper officer for issuance of show cause notices and orders under sub- sections (1), (2), (3), (5), (6), (7), (9) and (10) of sections 73 and 74 of the CGST Act. Further, they are so assigned under the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the "IGST Act") as well, as per section 3 read with section 20 of the said Act. 6. Whereas, for optimal distribution of work relating to the issuance of show caus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edit 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 exceeding Not Rs. 20 lakhs   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   Additional or Joint Commissioner of Central Tax Above Rs. 1 crore without any limit Above Rs. 2 crores without any limit ....