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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....lar 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'-reg. Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A was inserted in Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (herein after referred as DGGI). Further, vide Notification No. 27/....

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....ification No. 27/2024-Central Tax dated 25th November, 2024. Such show cause notices may be adjudicated, 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 the above mentioned notifications. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notification will allocate charge of Adjudication (DGGI cases) to one or more Additional Commissioners/ Joint Commissioners posted in their Commissionerates. Where the location of principal place of business of the noticee, having the highest amount of demand of tax in the said show cause notice(s), falls under the jurisdiction of a Central Ta....

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....rth 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, Belap....