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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.

Goods and Services Tax - 31/05/2018 - Dated:- 9-2-2018 - Circular No. 31/05/2018 - GST F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and 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 Sys .....

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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) and (10) of section 73 of the CGST Act. 2. It has now been d .....

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Tax viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 3. Further, in light of sub-section (2) of section 5 of the CGST Act, whereby an officer of central tax may exercise the powers and discharge the duties conferred or imposed under the CGST Act on any other officer of central tax who is subordinate to him, the following entry is hereby removed from the Table on page number 2 of Circular No. 3/3/2017-GST dated 5th July, 2017:- Sl. No. Designation of the Officer Func .....

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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. 5. 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, monetary limits for different levels of officers of central tax need to be prescribed. Therefore, in pursuance of clause (91) .....

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netary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act Monetary limit of the amount of integrated tax (including cess) not paid 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 und .....

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(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 limit Above ₹ 2 crores without any limit Above .....

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