Indian Tax Solution

CENTRAL TAX Notification No. 14/2017, DATE - 1st July, 2017

CENTRAL TAX Notification No. 14/2017, DATE - 1st July, 2017

SUBJECT :- Assigning jurisdiction and power to officers of various directorates.

G.S.R (E).- In exercise of the powers conferred 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 Board of Excise and Customs hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit as specified in column (2) of the Table below, as central tax officers and invests them with all the powers under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 and the rules made there under, throughout the territory of India, as are exercisable by the central tax officers of the corresponding rank as specified in column (3) of the said Table, namely:-

TABLE

Sl. No.

Officers

Officers whose powers are

to be exercised

(1)

(2)

(3)

1.

Principal Director General, Goods and Services

Tax Intelligence or Principal Director General, Goods and Services Tax

Principal Chief

Commissioner

2.

Director General, Audit

Chief Commissioner

3.

Principal Additional Director General, Goods and

Services Tax Intelligence or Principal Additional Director General, Goods and Services Tax or Principal Additional Director General, Audit

Principal Commissioner

4.

Additional Director General, Goods and Services

Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit

Commissioner

5.

Additional Director, Goods and Services Tax

Intelligence or Additional Director, Goods and

Services Tax or Additional Director, Audit

Additional Commissioner

6.

Joint Director, Goods and Services Tax

Intelligence or Joint Director, Goods and Services

Tax or Joint Director, Audit

Joint Commissioner

7.

Deputy/Assistant Director, Goods and Services

Tax Intelligence or Deputy/Assistant Director,

Goods and Services Tax or Deputy/Assistant

Director, Audit

Deputy Commissioner or

Assistant Commissioner

8.

Senior Intelligence Officer, Goods and Services

Tax Intelligence or Superintendent, Goods and

Services Tax or Superintendent, Audit

Superintendent

9.

Intelligence Officer, Goods and Services Tax

Intelligence or Inspector, Goods and Services Tax or Inspector, Audit

Inspector

 

2. This notification shall come into force with effect from the 1st day of July, 2017. 

[F. No. 349/52/2017-GST]

 (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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