Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST, dated October 27, 2025, assigning proper officers for adjudication, show cause notices, and penalty proceedings under the Central Goods and Services Tax (CGST) Act, 2017. This major clarification covers Sections 74A, 75(2), and 122 of the CGST Act, as well as Rule 142(1A) of the CGST Rules, and prescribes monetary limits for different levels of Central Tax officers. Text of the Circular is as foll
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FAQ :
The circular defines which officers are considered 'proper officers' for issuing show cause notices, handling adjudication, and imposing penalties under specific sections of the CGST Act and its rules.
The circular covers Sections 74A, 75(2), and 122 of the CGST Act, 2017, as well as Rule 142(1A) of the CGST Rules, 2017.
Monetary limits are prescribed for Superintendents, Deputy/Assistant Commissioners, and Additional/Joint Commissioners of Central Tax for issuing show cause notices and passing orders under Section 74A and Section 122 of the CGST Act, with varying limits for Central Tax and Integrated Tax.
If a show cause notice involves demands for both Central Tax and Integrated Tax, the proper officer is determined based on the combined amount of tax or penalty, as specified in the relevant tables of the circular.
If a statement issued later exceeds the initial officer's monetary limit, a corrigendum will be issued, and the statement will be made answerable to a higher-ranked officer competent to handle the increased amount.
No, for Section 74A, the proper officer is determined based solely on the amount of tax demanded, excluding penalties from the calculations.
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