Quick Summary
The Central Board of Indirect Taxes and Customs has further made amendments to the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020. Read the official announcement and amendments made below: [To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section
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FAQ :
The Central Board of Indirect Taxes and Customs (CBIC) has made further amendments to the Central Goods and Services Tax (Fourteenth Amendment) Rules 2020 via Notification No. 02/2021.
The amendments primarily affect the jurisdictional references for tax appeals in Delhi and Mumbai.
The roles of Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi have been clarified regarding their jurisdiction.
The roles of Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai have been clarified regarding their jurisdiction.
This notification was issued on the 12th of January, 2021.
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