Goods and Service Tax
- The CBIC has empowered more number of Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of DGGI. In this regard, amendment has been made in Circular No. 31/05/2018-GST, dated 9th February 2018 on ‘Proper officer under sections 73 and 74’.
Circular No. 239/33/2024-GST dated 04.12.24