Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)
04/2019 Dated:- 29-1-2019 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 04/2019-Central Tax
New Delhi, the 29th January, 2019
G.S.R 64 (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs, hereby makes the following further amendments in the notification of the Government of India i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
brackets “any officer not below the rank of Joint Commissioner (Appeals)” shall be substituted;
(iv) in Table I and Table III, after the words, “Additional Commissioner”, wherever they appear, the words “or Joint Commissioner” shall be inserted.
2. This notification shall come into force with effect from the 1st day of February, 2019.
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide notification No.79/2018 – Central Tax, dated the 31s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =