Notification No. 04/2019 – Central Tax: Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).

Important Keyword: Section 3 CGST Act 2017, Section 5 CGST Act 2017, F.No.20/06/16/2018-GST (Pt. II), Notification No. 04/2019 – Central Tax, Notification No.2/2017- Central Tax, Notification No.79/2018 – Central Tax.

[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 29^th January, 2019

Notification No. 04/2019 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R (E).- In exercise of the powers 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 Board of Indirect Taxes and Customs, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.2/2017- Central Tax, dated the 19^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 609(E), dated the 19^th June, 2017, namely: –

In the said notification, –

• in the opening paragraph, after serial number (k) and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
  “(l) Joint Commissioner of Central Tax (Appeals),”;
• in paragraph 2, in serial number (c), after the words, “Additional Commissioners”, the words “or Joint Commissioners” shall be inserted;
• in paragraph 4, for the words and brackets “Additional Commissioners of Central Tax (Appeals)”, the words and brackets “any officer not below the rank of Joint Commissioner (Appeals)” shall be substituted;
• in Table I and Table III, after the words, “Additional Commissioner”, wherever they appear, the words “or Joint Commissioner” shall be inserted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No.2/2017- Central Tax, dated the 19^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 609(E), dated the 19^th June, 2017 and was last amended vide notification No.79/2018 – Central Tax, dated the 31^st December, 2018, published vide number G.S.R.1283 (E), dated the 31^st December, 2018.

Read More: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Web Stories: Notification No. 23/2020 – Central Tax: Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.

Download Pdf: https://taxinformation.cbic.gov.in/