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Appointment of Officers with their Powers and Jurisdiction [Section 3 & 5 of CGST Act]
Notification No. 02/2017 - Central...
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Notification No. 05/2020 - Central...
List of notifications issued u/s 3... Proper officer relating to provisi...Notification No. 05/2020 - Central Tax dated 13-01-2020 [Appointment of Officers with their Powers and Jurisdiction]
https://gstgyaan.com/notification-no-05-2020-central-tax-dated-13-01-2020-appointment-of-officers-with-their-powers-and-jurisdiction
Notification No. 05/2020-Central Tax dt. 13-01-2020
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In pursuance of the provisions of section 5 read with section 2(99) of the CGST Act, 2017, |
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the Central Board of Indirect Taxes and Customs hereby authorises – (a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and (b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act. |
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