Background:
Earlier, the CBIC vide Notification No. 2/2017-Central Tax dated June 19, 2017 (“NN 2/2017”) notified the jurisdiction of central tax officers.
Notification:
Now, the CBIC vide Notification No. 02/2022-Central Tax dated March 11, 2022 has issued amendments in NN 2/2017, in order to notify the 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 (“DGGSTI”) in a following manner:
- New Clause 3A has been inserted in NN 2/2017, which states that the Additional Commissioners or the Joint Commissioners of Central Tax, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, are vested with the powers as specified in the below table:
|
Sl. No. |
Principal Commissioner or Commissioner of Central Tax |
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 DGGSTI under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017 (“the CGST Act”). |
|
2. |
Principal Commissioner Bhopal | |
| 3. |
Principal Commissioner Chandigarh |
|
|
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 |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-02-central-tax-english-2022.pdf