Important Keywords: Notification No. 01/2023 – Central Tax, Assign Powers of Superintendent of Central Tax to Additional Assistant Directors in DGGI, DGGST and DG Audit, Section 3 CGST, Section 5 CGST, Section 3 CGST Act, F. No. CBIC-20006/17/2022 – GST, Notification No. 01/2023 – Central Tax, Notification No. 14/2017 – Central Tax,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 4th January, 2023
Notification No. 01/2023 – Central Tax: To Assign Powers of Superintendent of Central Tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
G.S.R (E).– In exercise of the powers conferred 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 Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 14/2017-Central Tax, dated the 1st July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017, namely: –
In the said notification, in the Table, after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:-
| Sl. No. | Officers | Officers whose powers are to be exercised |
| (1) | (2) | (3) |
| “8A. | Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit | Superintendent” |
[F. No. CBIC-20006/17/2022-GST]
(Raghvendra Pal Singh)
Director
Note: The principal notification No. 14/2017- Central Tax, dated the 1st July 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 01/2023 – Central Tax, and why is it important?
Notification No. 01/2023 – Central Tax assigns the powers of the Superintendent of Central Tax to Additional Assistant Directors (AADs) in the Directorate General of GST Intelligence (DGGI), Directorate General of GST (DGGST), and Directorate General of Audit (DG Audit).
This move strengthens GST enforcement, compliance monitoring, and tax audits, ensuring more efficient investigations and timely action against tax fraud and evasion.
Q2. What is the role of Additional Assistant Directors under Notification No. 01/2023 – Central Tax?
Under this notification, Additional Assistant Directors (AADs) in DGGI, DGGST, and DG Audit will now have Superintendent-level powers, enabling them to:
✅ Conduct GST investigations and audits
✅ Issue summons for inquiries
✅ Examine taxpayer records for compliance
✅ Take corrective actions against fraud and evasion
This enhances the effectiveness of GST administration and ensures faster enforcement.
Q3. How does this notification impact businesses and taxpayers?
Businesses and taxpayers should be more vigilant about GST compliance, as AADs now have greater authority to:
✔️ Conduct GST inspections and audits
✔️ Investigate cases of tax evasion or fraud
✔️ Take legal action against non-compliance
Staying compliant with GST regulations will help businesses avoid unnecessary scrutiny and penalties.
Q4. What is the Directorate General of GST Intelligence (DGGI), and how does it function?
The DGGI is the enforcement arm of the GST Department, responsible for:
📌 Investigating GST fraud and tax evasion
📌 Conducting raids and inspections
📌 Issuing legal notices to violators
📌 Coordinating with other tax authorities for compliance
By empowering AADs within DGGI, the government aims to enhance the efficiency of tax enforcement.
Q5. How does the Directorate General of Audit (DG Audit) benefit from this notification?
The DG Audit ensures businesses comply with GST rules and regulations through detailed audits. With the new powers:
✅ AADs can conduct in-depth tax audits
✅ They can issue notices for compliance failures
✅ They can recommend penalties for violations
This move strengthens the audit framework and promotes transparent tax practices.
Q6. Will small businesses and MSMEs be affected by Notification No. 01/2023 – Central Tax?
Small businesses and MSMEs will not be directly impacted unless they engage in GST non-compliance. However, they should:
✔️ Maintain accurate GST records
✔️ File timely GST returns
✔️ Ensure proper invoicing and tax payments
Following GST compliance best practices will prevent unnecessary scrutiny from tax authorities.
Q7. How does this notification help in tackling GST fraud and tax evasion?
With Superintendent-level powers, Additional Assistant Directors can now:
✔️ Conduct surprise inspections on suspicious taxpayers
✔️ Investigate fake invoice scams
✔️ Trace unregistered businesses evading GST
✔️ Enforce strict action against tax fraud
This strengthens the government’s ability to detect and prevent tax evasion, ensuring fair tax collection.
Q8. What are the responsibilities of Additional Assistant Directors (AADs) under DGGST?
The Directorate General of GST (DGGST) focuses on policy implementation and tax administration. Under this notification, AADs will:
📌 Monitor GST compliance across businesses
📌 Identify industries with high tax risks
📌 Assist in GST policy enforcement
This ensures a more streamlined and effective GST administration system.
Q9. Will this notification lead to an increase in GST audits and investigations?
Yes, with AADs gaining more authority, businesses can expect:
✔️ More frequent GST audits and inspections
✔️ Faster processing of tax evasion cases
✔️ Stronger action against fraudulent taxpayers
To avoid penalties, businesses should ensure full GST compliance.
Q10. Where can I find the official Notification No. 01/2023 – Central Tax?
You can access the official notification on:
🔗 CBIC website – Under ‘GST Notifications’
🔗 GST Portal (gst.gov.in) – Under ‘Legal Updates’
For expert guidance, consult a GST professional or chartered accountant.
Download PDF: Notification No. 01/2023 – Central Tax
Read More: Extension of time limit for application for revocation of cancellation of registration
More Information: https://taxinformation.cbic.gov.in/
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