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.
31/05/2018 Dated:- 9-2-2018 CGST – Circulars
GST
Circular No. 31/05/2018 – GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
***
New Delhi, 9th February 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax / Commissioners of Central Tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: 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.
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
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Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1)
(2)
(3)
4.
Superintendent of Central Tax
viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74
3. Further, in light of sub-section (2) of section 5 of the CGST Act, whereby an officer of central tax may exercise the powers and discharge the duties conferred or imposed under the CGST Act on any other officer of central tax who is subordinate to him, the following entry is hereby removed from the Table on page number 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
Sl. No.
Designation of the Officer
Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(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
4. In other words, all officers up to the rank of Additional/Joint Commission
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ct (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:-
Table
Sl. No.
Officer of Central 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 sections 73 and 74 of CGST Act
Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of 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 matters in relation to integrated tax vide section 20 of the IGST Act
Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax
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Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one executive Commissionerate of Central Tax only.
2[7.1 In respect of show cause notices issued by officers of DGGI, there may be cases where,
(i) a show cause notice is issued to multiple noticees, either having the same or different PANs; or
(ii) multiple show cause notices are issued on the same issue to multiple noticees having the same PAN,
and the principal place of business of such noticees fall under the jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction through amendment in the Notification No. 02/2027 dated 19th June, 2017 vide Notification No. 02/2022-Central Tax dated 11th March, 2022, as further amended vide Notification No. 27/2024-Central Tax da
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mn 3 of the said table corresponding to the said Central Tax Zone/Commissionerate. Such show cause notice(s) may, accordingly, be made answerable by the officers of DGGI to the concerned Additional/ Joint Commissioners of Central Tax.
TABLE
Sl. No.
Central Tax Zone/ Commissionerates in whose jurisdiction 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 Directorate General of GST Intelligence
(1)
(2)
(3)
1.
Ahmedabad Zone
Ahmedabad South
2.
Vadodara Zone
Surat
3.
Bhopal Zone
Bhopal
4.
Nagpur Zone
Nagpur-II
5.
Chandigarh Zone
Chandigarh
6.
Panchkula Zone
Faridabad
7.
Chennai Zone
Chennai South
8.
Bengaluru Zone
Bengaluru East
9.
Thiruvananthapuram Zone
Thiruvananthapuram
10.
Delhi North and Delhi East Commissionerates of Delhi Zone
Delhi North
11.
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notice(s) is issued subsequently on the same issue to some other noticee(s) having PAN(s) different from the PANs of the noticees included in the earlier show cause notice, the said later show cause notices is to be adjudicated,
(i) by the jurisdictional adjudicating authority of the noticee, if there is only one noticee (GSTIN) involved in the said later show cause notice; or
(ii) by the common adjudicating authority in accordance with the criteria mentioned in para 7.1 above as applicable independently based on the highest amount of tax demand in the said later show cause notice, if there are multiple noticees (GSTINs) involved in the said later show cause notice having principal place of business under the jurisdiction of multiple Central Tax Commissionerates.]
7.2 In respect of a show cause notice issued by the Central Tax officers of Audit Commissionerate, where the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates, a
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s).
9. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
10. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
**************
NOTES:-
1.
Substituted vide Circular No.169/01/2022-GST dated 12-03-2022 before it was read as,
“6. 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 Commissionerates, the show cause no
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the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates or where multiple show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs, having principal place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. 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 Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notificati
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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.
Panchkula
7.
Chennai
Chennai South
8.
Bengaluru
9.
Thiruvananthapuram
10.
Delhi
Delhi North
11.
Jaipur
12.
Guwahati
Guwahati
13.
Hyderabad
Rangareddy
14.
Visakhapatnam (Amaravathi)
15.
Bhubaneshwar
16.
Kolkata
Kolkata North
17.
Ranchi
18.
Lucknow
Lucknow
19.
Meerut
20.
Mumbai
Thane”
21.
Pune
3.
Substituted vide Circular No. 239/33/2024-GST dated 04-12-2024 before it was read as,
“7.3 In respect of show cause notices issued by the officers of DGGI prior to issuance of Notification No. 02/2022-Central Tax dated 11th March, 2022, involving cases mentioned in para 7.1 above and where no adjudication order has been issued till date, the same may be made answerable to the Additional/
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