Empowering Tax Officials: Amendment to GST Notification
Government Initiative:
G.S.R (E) utilizes powers under sections 3 and 5 of the CGST Act, 2017, and section 3 of the IGST Act, 2017.
Notification Amendment:
The Central Government introduces changes to the June 19, 2017, notification (No. 02/2017-Central Tax) related to Central Tax officers' powers.
New Paragraph Inserted:
A new paragraph (3A) is added, granting Additional Commissioners or Joint Commissioners specific powers under the Principal Commissioners of Central Tax.
Table V Inclusion:
Table V is appended after Table IV, delineating the powers of Additional Commissioners or Joint Commissioners concerning notices from officers of the Directorate General of Goods and Services Tax Intelligence.
Key Empowered Officers:
Officers such as the Principal Commissioner Ahmedabad South are now vested with powers related to sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act 2017.
Nationwide Applicability:
The specified powers are exercisable throughout the territory of India.
Official Declaration:
Rajeev Ranjan, Under Secretary to the Government of India, issues the official statement.
Note: These amendments aim to streamline the decision-making process and enhance efficiency in addressing notices from the Directorate General of Goods and Services Tax Intelligence.