Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

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.

nd 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 the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) and the rules made thereun .....

X X X X X X X

Full Text of the Document

X X X X X X X

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 Commissioner of Central Tax are assigned as the proper officer for issuance of show cause notices and orders under subsections (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 A .....

X X X X X X X

Full Text of the Document

X X X X X X X

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) 1. Superintendent of Central Tax Not exceeding ₹ 10 lakhs Not exceeding ₹ 20 lakhs Not exceeding ₹ 20 lakhs 2. Deputy or Assistant Commissioner of Central Tax Above ₹ 10 lakhs and not exceeding ₹ 1 crore Above ₹ 20 lakhs and not exceeding ₹ 2 crores Above ₹ 20 lakhs and not exceeding ₹ 2 crores 3. Additional or Joint Commissioner of Central Tax Above ₹ 1 crore without any .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||