Quick Summary
In a significant move, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 27/2024-Central Tax, dated November 25, 2024, revising the powers of Additional and Joint Commissioners under the GST framework. This amendment modifies Notification No. 02/2017-Central Tax, mar
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FAQ :
The CBIC has empowered Additional and Joint Commissioners to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI) under specific sections of the CGST Act.
This change is effective from December 1, 2024.
The amendment covers notices issued under sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the Central Goods and Services Tax Act, 2017.
The notices are issued by officers of the Directorate General of GST Intelligence (DGGI).
No, this specifically grants powers to Additional Commissioners or Joint Commissioners of Central Tax, as listed in Table V of the amended notification.
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