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GST - Highlights / Catch Notes

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The notification u/s 3 & 5 of CGST Act and u/s 3 of IGST Act ...


Amendment to Notification No. 02/2017-Central Tax regarding jurisdiction of CGST officers. Changes in territorial jurisdiction.

Notifications     GST

May 31, 2024

The notification u/s 3 & 5 of CGST Act and u/s 3 of IGST Act amends territorial jurisdiction of Central Tax Officers. It modifies Notification No. 02/2017-Central Tax by changing jurisdiction areas. Notable changes include substituting place names and omitting certain areas. Published by Ministry of Finance, the amendment impacts Principal Commissioners and Commissioners of Central Tax and their sub-ordinate officers. The notification aims to streamline tax administration within specified districts. This update, effective from 30th May 2024, enhances clarity and efficiency in tax enforcement.

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