Proper officer under Section 73 & 74 of the CGST & IGST Act,2017
Trade Notice 02/2018 Dated:- 14-2-2018 Nagaland SGST
GST – States
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Document 1
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CENTRAL
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Government of India,
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Ministry of Finance, Department of Revenue
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, 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 CGST Act were assigned. In the latter Circular, the Deputy or Assistant
Commissioner of Central Tax was assigned as the proper officer under sub-sections (1), (2), (3), (5), (6),
(7), (9) and (10) of section 74 while the Superintendent of Central Tax was assigned as the proper officer
under sub-sections (1), (2), (3), (5), (6), (7), (9) an
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ber 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:-
SI. Designation of the officer
No.
Functions under Section of the Central Goods and
Services Tax Act, 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 cause notices and
orders under sections 73 and 74 of the CGST Act and also under the IGST Act, mon
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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 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)
Superintendent
Not
exceeding
Not
exceeding
Not
exceeding
1.
of Central Tax
Rupees 10 lakhs
Rupees 20 lakhs
Rupees 20 lakhs
Deputy or
Above Rupees 10
Assistant
2.
Commissioner
lakhs and not
exceeding Rupees 1
Above Rupees 20
lakhs and not exceeding
Rupees 2 crores
l
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central tax and/or integrated tax (including cess) has been made
falls.
Page 3 of 4
8.
Notwithstanding anything contained in Para 7 above, a show cause notice issued by
DGGSTI in which the principal places of business of the noticees fall in multiple Commissionerates
and where the Central Tax and/or Integrated Tax (including cess) involved is more than Rs. 5 crores
shall be adjudicated by an officer of the rank of Additional Director/Additional Commissioner (as
assigned by the Board), who shall not be on the strength of DGGSTI and working there at the
time of adjudication. Cases of similar nature may also be assigned to such an officer.
9. In case show cause notices have been issued on similar issues to a noticee(s) and
made answerable to different levels of adjudicating authorities within a Commissionerate, such
show cause notices should be adjudicated by the adjudicating authority competent to decide the
case involving the highest amount of central tax and/or integrated
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