Enhanced Jurisdiction for Central Tax Officers

Amendment to Notification No. 2/2017-Central Tax grants expanded powers to central tax officers. Central tax officers, along with their subordinates, can now exercise authority under sections 73, 74, 75, and 76 of the Central Goods and Services Tax Act, 2017.

This amendment applies across the territorial jurisdiction of the corresponding central tax officers, as specified in Table I of the notification. The Board's decision aims to streamline enforcement and compliance efforts under Chapter XV of the Central Goods and Services Tax Act.

Dr. Sree Parvathy S. L., Under Secretary to the Government of India, oversees the implementation of this amendment. The amendment enhances the effectiveness of central tax officers in addressing cases related to tax evasion and non-compliance.

By empowering officers at all levels, the government strengthens its enforcement mechanisms to ensure tax integrity.