TMI BlogReference form DGGI on Cross empowerment under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Director General, Directorate General of GST Intelligence, 2nd Floor. Wing- VI, West Block- VIII R.K. Puram, New Delhi- 110066 Sir, Subject: Reference form DGGI on Cross empowerment under GST. reg. I am directed to refer to DGGI letter F.No.574/CE/66/2020/Inv./15308 dated 26.05.2020 on the issues related to cross empowerment of officers in terms of provisions of section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act provides for cross empowerment of State Tax officers and Central Tax officers and reads as:- 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes- of this Act, Subject to such conditions as the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such cross empowerment is to be subjected to conditions. It means that notification would be required only if any conditions are to be imposed. For example, Notification No. 39/2017-CT dated 13.10.2017 restricts powers of the State Tax officers for the purposes of refund and they have been specified as the proper officers only under section 54 and 55 of the CGST Act and not under rule 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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