|
Untitled 1
[To be published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2022-Central Tax
New Delhi, the 11th March, 2022
G.S.R.....(E).– In exercise of the powers under section 3 read with section 5 of
the Central Goods
and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods
and Services Tax
Act, 2017 (13 of 2017), the Central Government, hereby makes the following
amendments in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.
02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of
India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th
June, 2017, namely: -
In the said notification,–
(i) after paragraph 3, the following paragraph shall be inserted, namely :-
“3A. Notwithstanding anything contained in paragraph 3, the Additional
Commissioners or the
Joint Commissioners of Central Tax, as the case may be, subordinate to the
Principal
Commissioners of Central Tax or the Commissioners of Central Tax, as specified
in column (2)
of Table V, are hereby vested with the powers as specified in the corresponding
entry in Column
(3) of the said Table.”;
(ii) after Table IV, the following Table shall be inserted, namely:-
“TABLE V
Powers of Additional Commissioner or Joint
Commissioner of Central Tax for passing
an order or decision in respect of notices issued by the officers of Directorate
General of
Goods and Services Tax Intelligence
| Sl. No. |
Principal Commissioner or
Commissioner of Central Tax
Powers |
Powers
(Exercisable throughout the territory
of India) |
| (1) |
(2) |
(3) |
| 1. |
Principal Commissioner Ahmedabad South |
Passing an order or decision in respect
of notices issued by the officers of
Directorate General of Goods and
Services Tax Intelligence under sections
67, 73, 74, 76, 122, 125, 127, 129 and
130 of Central Goods and Services Tax
Act 2017.”. |
| 2 |
Principal Commissioner Bhopal |
| 3 |
Principal Commissioner Chandigarh Services Tax Intelligence under
sections |
| 4 |
Commissioner Chennai South |
| 5 |
Principal Commissioner Delhi North |
| 6 |
Principal Commissioner Guwahati |
| 7 |
Commissioner Rangareddy |
| 8 |
Principal Commissioner Kolkata North |
| 9 |
Principal Commissioner Lucknow |
| 10 |
Commissioner Thane |
[F. No. CBIC-20016/2/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No. 02/2017- Central Tax, dated the 19th June,
2017, was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number
G.S.R. 609(E), dated the 19th June, 2017 and last amended vide Notification No.
02/2021 – Central
Tax , dated the 12th January, 2021 published in the Gazette of India,
Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 18(E), dated the 12th January, 2021.
|