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.
Trade Notice No. 20/2017-18 Dated:- 16-2-2018 Madhya Pradesh SGST
GST – States
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 Ind
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monetary limits for different levels of officers of Central 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) inv
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