The Central Board of Indirect taxes & Customs (“CBIC”) has issued a Notification No 04/2019-Central Tax dated January 29, 2019 to make the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.2/2017- Central Tax, dated the June 19, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 609(E), dated the June 19, 2017, namely: –
In the said notification, –
(i) in the opening paragraph, after serial number (k) and the entries relating thereto, the following serial number and entries shall be inserted, namely: – “(l) Joint Commissioner of Central Tax (Appeals),”;
(ii) in paragraph 2, in serial number (c), after the words, “Additional Commissioners”, the words “or Joint Commissioners” shall be inserted;
(iii) in paragraph 4, for the words and brackets “Additional Commissioners of Central Tax (Appeals)”, the words and brackets “any officer not below the rank of Joint Commissioner (Appeals)” shall be substituted;
(iv) in Table I and Table III, after the words, “Additional Commissioner”, wherever they appear, the words “or Joint Commissioner” shall be inserted.
The said notification shall come into force with effect from February 01, 2019.
The Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-central-tax-english-2019.pdf;jsessionid=FA09B5BAAA3804AD75815FC5D7721939