GST – States – Trade Notice No. 20/2017-18 – Dated:- 16-2-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 Trade Notice No. 20/2017-18 Dated 16.02.2018 Sub: Proper officer under Section 73 and of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 – Reg. Kind attention is invited to Circular No. 31/05/2018-GST dated 09.02.2018 issued under F.No.349/75/2017-GST (COPY ENCLOSED) by the Commissioner (GST) Government of India, Ministry of Finance, Department of Revenue, Central Board or Excise and
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ntral Tax has been prescribed in column (2) of the table mentioned at page No. 3 of the aforesaid Circular. 04. The Central Tax Officers of Audit Commissionerates and Director 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 Executive Commissionerate in whose jurisdiction the noticee is registered. 05. A Show Cause Notice issued by DGGSTI in which the principal place of business of the noticee fall in multiple Commissionerates and where the Central Tax and/or Integrated Tax (including cess) involved is more than ₹ 5 crores
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