Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Servic

Last updated: 15 March 2022

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This circular amends previous guidance on the 'Proper Officer' for GST sections 73 and 74. It clarifies that Additional/Joint Commissioners of Central Tax with All India jurisdiction can now adjudicate show cause notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). Previously, DGGI officers could only issue these notices, which were then adjudicated by local tax officers. This change aims to streamline the process, especially for complex cases involving multiple jurisdictions or noticees.

F.No. CBI C-20016/2/2022-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes Customs, GST Policy Wing, New Delhi Circular No.169/01/2022-GST Dated: 12th March, 2022 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Amendment to Circular No. 31/05/2018-GST,

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FAQ :

The circular amends the previous guidance on the 'Proper Officer' for sections 73 and 74 of the GST Act, clarifying the roles and powers for adjudicating show cause notices.

Additional Commissioners or Joint Commissioners of Central Tax, who have been granted All India jurisdiction by Notification No. 02/2022-Central Tax, can now adjudicate these notices.

Previously, DGGI officers could only issue show cause notices, and these were adjudicated by competent Central Tax officers within the jurisdiction of the registered noticee.

This applies to show cause notices issued by DGGI officers, particularly where noticees have principal places of business under multiple Central Tax Commissionerates or where multiple notices are issued on the same issue to different noticees.

Show cause notices issued by DGGI officers before Notification No. 02/2022-Central Tax, involving cases mentioned in para 7.1 and where no adjudication order has been issued, may be made answerable to the Additional/Joint Commissioners with All India jurisdiction by issuing a corrigendum.