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Appointment of Officers with their Powers and Jurisdiction [Section 3 & 5 of CGST Act]
Notification No. 02/2017 - Central...
Notification No. 14/2017 - Central...
Notification No. 05/2020 - Central...
List of notifications issued u/s 3...
Proper officer relating to provisi...List of notifications issued u/s 3 or u/s 5 of CGST Act
https://gstgyaan.com/list-of-notifications-issued-us-3-or-us-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 |
|
8. |
Proper officer u/s 73 and 74 of the CGST Tax Act, 2017 and under the IGST Act, 2017–reg. |
|
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 |
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