Legal Basis: Exercise of powers under sections 3 and 5 of the CGST Act, 2017, and section 3 of the IGST Act, 2017.
Amended Notification: Government of India, Ministry of Finance, Department of Revenue, No.2/2017- Central Tax, dated 19th June, 2017.
Changes Introduced:
Addition of "Joint Commissioner of Central Tax (Appeals)" to the list of officers.
Inclusion of Joint Commissioners alongside Additional Commissioners in paragraph 2.
Replacement of "Additional Commissioners of Central Tax (Appeals)" with "any officer not below the rank of Joint Commissioner (Appeals)" in paragraph 4.
Insertion of "or Joint Commissioner" after "Additional Commissioner" in Table I and Table III.
Effective Date: 1st February, 2019.
Issued By: Gunjan Kumar Verma, Under Secretary to the Government of India.
Published In: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated 19th June, 2017.
Note: Principal notification last amended on 31st December, 2018, via notification No.79/2018 - Central Tax.