Important Keywords: Notification No. 27/2024 – Central Tax: Seeks to amend Notification No. 02/2017 – Central Tax, dated the 19th June, 2017, F. No. CBIC-20016/2/2022-GST, Section 3 CGST Act 2017, Section 5 CGST Act 2017, Section 3 IGST Act 2017,0
Words: 559; Read time: 3 minutes.
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, the 25th November, 2024
Notification No. 27/2024 – Central Tax: Seeks to amend Notification No. 02/2017 – Central Tax, dated the 19th June, 2017
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 Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th 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 19th June, 2017, namely:-
In the said notification, for Table V, the following table shall be substituted, namely:–
“TABLE V
Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence
| Sl. No. | Principal Commissioner or Commissioner of Central Tax | Powers (Exercisable throughout the territory of India) |
| (1) | (2) | (3) |
| 1. | Principal Commissioner Ahmedabad South | Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017. |
| 2. | Principal Commissioner Bengaluru East | |
| 3. | Principal Commissioner Bhopal | |
| 4. | Principal Commissioner Bhubaneswar | |
| 5. | Principal Commissioner Chandigarh | |
| 6. | Commissioner Chennai South | |
| 7. | Principal Commissioner Delhi North | |
| 8. | Commissioner Delhi West | |
| 9. | Commissioner Faridabad | |
| 10. | Principal Commissioner Guwahati | |
| 11. | Principal Commissioner Jaipur | |
| 12. | Principal Commissioner Kolkata North |
| 13. | Principal Commissioner Lucknow | |
| 14. | Principal Commissioner Meerut | |
| 15. | Commissioner Nagpur-II | |
| 16. | Commissioner Palghar | |
| 17. | Commissioner Pune-II | |
| 18. | Commissioner Rangareddy | |
| 19. | Principal Commissioner Ranchi | |
| 20. | Commissioner Surat | |
| 21. | Commissioner Thane | |
| 22. | Commissioner Thiruvantathapuram | |
| 23. | Principal Commissioner Visakhapatnam |
2. This notification shall come into effect from 1st day of December, 2024.
[F. No. CBIC-20016/2/2022-GST]
(Raushan Kumar)
Under Secretary
Note:The principal notification No. 02/2017- Central Tax, dated the 19th 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 19th June, 2017 and last amended vide Notification No. 02/2022 – Central Tax, dated the 11th March, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March, 2022.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 27/2024 – Central Tax about?
Answer: Notification No. 27/2024 – Central Tax, issued by the Ministry of Finance (CBIC) on November 25, 2024, amends Notification No. 02/2017-Central Tax, originally issued on June 19, 2017.
🔹 Key Change: This amendment modifies Table V, detailing the jurisdiction and powers of Principal Commissioners and Commissioners of Central Tax regarding orders or decisions for cases initiated by the Directorate General of Goods and Services Tax Intelligence (DGGSTI).
🔹 Scope of Powers: These officers can now pass orders on cases related to tax evasion, fraud, and other GST violations under Sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act, 2017.
For expert GST compliance solutions, visit: Finodha GST Compliance.
Q2: What changes does this amendment bring to GST administration?
Answer: The major change introduced by Notification No. 27/2024 – Central Tax is that it reassigns and clarifies the jurisdiction of 23 Principal Commissioners and Commissioners of Central Tax across India.
✅ Before: DGGSTI officers issued notices, but jurisdictional disputes on who should pass final orders caused delays.
✅ Now: Specific officers across different regions are authorized to issue final orders for cases initiated by DGGSTI.
This change ensures:
✔️ Faster case resolutions and improved tax administration.
✔️ Clearer jurisdiction for handling GST fraud and tax evasion cases.
✔️ Better enforcement of GST rules across India.
For smooth GST compliance and dispute resolution, visit: Finodha GST Experts.
Q3: Who will be affected by Notification No. 27/2024 – Central Tax?
Answer: This amendment affects:
✔️ Businesses under investigation by DGGSTI for tax evasion or fraud.
✔️ Taxpayers facing notices under Sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act, 2017.
✔️ GST officers handling cases related to tax evasion and fraud.
If you have received a GST notice, get expert assistance from Finodha GST Professionals: Click Here.
Q4: What are Sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act?
Answer: These sections deal with GST enforcement, penalties, and tax evasion:
📌 Section 67 – Power of inspection, search, and seizure.
📌 Section 73 – Demand of tax in cases where no fraud or wilful misstatement is found.
📌 Section 74 – Demand of tax where fraud or suppression of facts is involved.
📌 Section 76 – Recovery of tax not paid or short paid.
📌 Section 122 – Penalties for tax evasion and fraudulent activities.
📌 Section 125 – General penalty for violations not covered elsewhere.
📌 Section 127 – Power of tax authorities to impose penalties.
📌 Section 129 – Detention, seizure, and release of goods in transit.
📌 Section 130 – Confiscation of goods and conveyances in certain cases.
For GST dispute resolution and legal assistance, consult: Finodha GST Experts.
Q5: When does Notification No. 27/2024 – Central Tax come into effect?
Answer: This notification comes into effect from December 1, 2024.
From this date, the specified Principal Commissioners and Commissioners will have full authority to pass orders on cases initiated by DGGSTI officers.
For the latest GST updates and compliance guidance, visit: Finodha GST Compliance.
Q6: Which cities now have jurisdiction over GST intelligence cases?
Answer: The 23 Principal Commissioners and Commissioners assigned jurisdiction include:
✔️ Ahmedabad South
✔️ Bengaluru East
✔️ Bhopal
✔️ Bhubaneswar
✔️ Chandigarh
✔️ Chennai South
✔️ Delhi North
✔️ Delhi West
✔️ Faridabad
✔️ Guwahati
✔️ Jaipur
✔️ Kolkata North
✔️ Lucknow
✔️ Meerut
✔️ Nagpur-II
✔️ Palghar
✔️ Pune-II
✔️ Rangareddy
✔️ Ranchi
✔️ Surat
✔️ Thane
✔️ Thiruvananthapuram
✔️ Visakhapatnam
If your GST case is under scrutiny, get expert legal and compliance help from Finodha: Click Here.
Q7: What does this change mean for businesses under GST scrutiny?
Answer: Businesses that receive GST notices for tax evasion, fraud, or compliance violations must:
✅ Respond to notices within the stipulated time.
✅ Cooperate with investigations and provide necessary documents.
✅ Consult GST experts to handle legal proceedings and compliance.
Avoid penalties and legal action—Get professional GST compliance support: Finodha GST Compliance.
Q8: What should I do if I receive a GST notice under the amended rules?
Answer: If you receive a GST notice under Sections 67, 73, 74, 76, 122, 125, 127, 129, or 130, you should:
📌 Read the notice carefully and understand the allegations.
📌 Gather necessary documents and financial records.
📌 Consult a GST expert for a proper legal response.
📌 File a reply within the deadline to avoid penalties.
For expert GST dispute resolution, contact: Finodha GST Experts.
Q9: Does this notification impact my GST registration or return filing?
Answer: No, this amendment does not affect GST registration or return filing. It only:
✔️ Clarifies who has jurisdiction over tax fraud and evasion cases.
✔️ Ensures faster resolution of GST disputes.
For hassle-free GST registration and return filing, visit:
🔹 GST Registration: Apply Now
🔹 GST Return Filing: File Now
Q10: Where can I get expert help for GST compliance and legal matters?
Answer: If you need professional assistance for GST compliance, dispute resolution, and legal representation, Finodha offers:
📌 GST Compliance Services: Get Assistance
📌 Online GST Registration: Register Now
📌 GST Return Filing: File Your Returns
🔹 For complete GST solutions, visit Finodha.in today! 🚀
Conclusion
Notification No. 27/2024 – Central Tax ensures faster GST case resolution by assigning clear jurisdiction to tax officers across India. If you are under GST scrutiny, ensure compliance and respond to notices promptly.
For hassle-free GST services, trust Finodha.in—Your Trusted GST Partner! ✅
Download PDF: Notification No. 27/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
