TaxTMI 
TaxTMI 
PROPER OFFICER UNDER SECTION 73 &74 OF THE CGST ACT, 2017 AND THE IGST ACT, 2017
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....oper Officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 of the CGST Act, 2017 and the Superintendent of Central Tax is assigned as the Proper Officer under sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 of the CGST Act, 2017. This Circular was partially modified vide Circular No. 31/05/2018-GST dated 09.02.2018, wherein Superintendent of Cent....
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.... Tax Monetary limit of the amount of Central Tax (including Cess) not paid or short paid or erroneously refunded or input tax credit of Central Tax wrongly availed or utilized for issuance of show cause notices and passing of orders under Section 73 and 74 of CGST Act, 2017 Monetary limit of the amount of Integrated Tax (including Cess) not paid or short paid or erroneously refunded or input tax....
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....tant Commissioner of Central Tax Above Rs. Ten lakhs and not exceeding Rs. One Crore Above Rs. Twenty lakhs and not exceeding Rs. Two Crore Above Rs. Twenty lakhs and not exceeding Rs. Two Crore 3. Additional or Joint Commissioner of Central Tax Above Rs. One Crore without any limit Above Rs. Two Crore without any limit Above Rs. Two Crore without any limit 15.4. The show cause noti....
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....6. In respect of Show cause notices issued by DGGI wherein the principal place of business of the noticees fall under jurisdiction of multiple Central Tax Commissionerates or where show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs falling under jurisdiction of multiple Central Tax Commissionerates, the Additional/J....