Appointment of Officers with their Powers and Jurisdiction [Section 3 & 5 of CGST Act]

List of notifications issued u/s 3 or u/s 5 of CGST Act

Notification which appoints officers and defines their powers and jurisdiction u/s 3 and 5 of the CGST Act, 2017 and u/s 3 of the IGST Act, 2017

SN

Purpose

Notifications

1.

Appoints officers under CGST Act and defines their jurisdiction

02/2017-Central Tax dt. 19-06-2017

2.

Appoints the officers in the Directorate General of GST Tax Intelligence, Directorate General of GST and Directorate General of Audit, as central tax officers and invests them with powers

14/2017-Central Tax dt. 01-07-2017

3.

Authorises some officers as Revisional Authority u/s 108

05/2020-Central Tax dt. 13-01-2020

4.

Appoint common adjudicating authority in respect of SCN in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

35/2023-Central Tax dt. 17-08-2023

5.

Authority appointed in case of M/s United Spirits Ltd. (USL), 26th floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai, Maharashtra 400013.

40/2023-Central Tax dt. 17-08-2023

6.

Appoint common adjudicating authority in respect of SCN issued in favour of M/s Inkuat Infrasol Pvt. Ltd.

36/2023-Central Tax dt. 18-09-2023

7.

Proper officer relating to provisions other than Registration and Composition under the CGST Act, 2017

C No. 3/3/2017 - GST

8.

Proper officer u/s 73 and 74 of the CGST Tax Act, 2017 and under the IGST Act, 2017–reg.

C No. 31/05/2018 – GST

9.

Appoint common adjudicating authority for Show cause notices issued by DGGI for specified notice

28/2024 – Central Tax

10.

Appoint common adjudicating authority for Show cause notices issued by officers of DGGI

31/2024 – Central Tax

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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