TaxTMI 
TaxTMI 
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
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.... Revenue) Central Board of Indirect Taxes & Customs, GST Policy Wing New Delhi, dated the 12th March, 2022 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Amendment to Circular No. 31/05/2018-GST, dated 9th February....
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.... 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 Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one ex....
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.... irrespective of the amount involved in the show cause notice(s), by one of the Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notification will allocate charge of Adjudication (DGGI cases) to one of ....
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....iction the location of the principal place of business of the noticee having highest amount of demand of tax involved falls Central Tax Commissionerate whose Additional Commissioner or Joint Commissioner shall adjudicate show cause notices issued by officers of DGGI (1) (2) (3) 1. Ahmedabad Ahmedabad South 2. Vadodara 3. Bhopal Bhopal 4. Nagpur 5. Chandigarh Chandigarh 6. Panchk....