On November 25, 2024, the Ministry of Finance under the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 27/2024-Central Tax, which updates the list of Goods and Services Tax (GST) commissioners authorized to pass orders on notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). This notification, set to take effect from December 1, 2024, extends the jurisdictional authority of Principal Commissioners and Commissioners of Central Tax across India.
Key Amendments Introduced
The notification amends Notification No. 02/2017-Central Tax, originally issued on June 19, 2017, under the authority of:
Sections 3 and 5 of the CGST Act, 2017
Section 3 of the IGST Act, 2017
The primary change involves the substitution of Table V of the earlier notification, redefining the powers of officers in relation to orders and decisions on notices issued by the DGGI.
These amendments align the authority of officers with various sections of the CGST Act, 2017, including:
Section 67: Inspection, search, and seizure
Section 73 & 74: Determination of tax liability for non-fraudulent and fraudulent cases
Section 76: Recovery of tax
Section 122 & 125: Penalties
Section 127: Adjudication
Section 129 & 130: Detention, seizure, and confiscation of goods
Updated Table V
The revised Table V provides a detailed list of empowered GST officers along with their jurisdiction for addressing tax notices issued by the DGGI. This ensures a streamlined process for resolving disputes and enforcing compliance.
Highlights of the Notification
The Principal Commissioners and Commissioners of Central Tax will have broader authority to adjudicate cases nationwide.
This is part of the government’s ongoing efforts to simplify the GST framework and expedite the resolution of tax disputes.
The notification has been officially signed by Raushan Kumar, Under Secretary.
Impact on Tax Administration
This move is expected to strengthen the efficiency of the GST compliance ecosystem by delegating powers to senior officers across jurisdictions. It aims to ensure quicker resolution of notices and enhance transparency in tax adjudication processes.
Important Links
For further updates, stay tuned as the changes come into effect on December 1, 2024.
| Details | Links |
| Official Notification | Download Here |
| GST Laws and Acts Reference | View Here |
