Notification No. 79/2018 – Central Tax Explained

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Notification No. 79/2018 – Central Tax: Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

[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 conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following 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 paragraph 3, the following shall be inserted, namely :-

“Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board”.

(Dr. Sree Parvathy S. L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 79/2018 – Central Tax

Q1: What is Notification No. 79/2018 – Central Tax?

Answer:
It expands the powers of certain central tax officers to act across territorial jurisdictions in assigned cases.

Q2: Which earlier notification was amended?

Answer:
Notification No. 2/2017 – Central Tax.

Q3: Which sections are covered under this notification?

Answer:
Sections:
73
74
75
76
of the CGST Act.

Q4: What do these sections deal with?

Answer:
They relate to:
Tax demands
Recovery
Fraud cases
Tax collected but not paid

Q5: What is the main change introduced?

Answer:
Specified officers can now exercise powers across different territorial jurisdictions.

Q6: Does this affect normal GST compliance?

Answer:
No. It mainly affects:
Investigations
Assessments
Recovery proceedings

Q7: Can a central tax officer now handle cases outside his area?

Answer:
Yes, if the case is assigned by the Board.

Q8: Does this apply to all taxpayers?

Answer:
It applies to cases assigned under the specified sections.

Q9: Why was this notification issued?

Answer:
To:
Avoid jurisdictional conflicts
Speed up investigations
Improve enforcement efficiency

Q10: Does this change GST rates or returns?

Answer:
No. It only changes officer powers.

Q11: Can businesses still deal with their local GST officer?

Answer:
Yes, for normal compliance matters.

Q12: What happens if multiple states are involved in a case?

Answer:
A single assigned officer can handle the case across jurisdictions.

Q13: Does this affect GST registration?

Answer:
No. Registration rules remain the same.
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Q14: Do businesses still need to file GST returns?

Answer:
Yes. GST return filing remains mandatory.
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Q15: How can Finodha help during GST investigations?

Answer:
Finodha provides:
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