Assigning jurisdiction and power to officers of various directorates

Last updated: 04 July 2017

Notice Date : 01 July 2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 14/2017 � Central Tax
New Delhi, the 1st July, 2017
10 Ashadha, 1939 Saka
G.S.R (E).- In exercise of the powers conferred under section 3 read with section 5 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby
appoints the officers in the Directorate General of Goods and Services Tax Intelligence,
Directorate General of Goods and Services Tax and Directorate General of Audit as specified
in column (2) of the Table below, as central tax officers and invests them with all the powers
under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services
Tax Act, 2017 and the rules made there under, throughout the territory of India, as are
exercisable by the central tax officers of the corresponding rank as specified in column (3) of
the said Table, namely:-
TABLE
Sl. No. Officers Officers whose powers are
to be exercised
(1) (2) (3)
1. Principal Director General, Goods and Services
Tax Intelligence or Principal Director General,
Goods and Services Tax
Principal Chief
Commissioner
2. Director General, Audit Chief Commissioner
3. Principal Additional Director General, Goods and
Services Tax Intelligence or Principal Additional
Director General, Goods and Services Tax or
Principal Additional Director General, Audit
Principal Commissioner
4. Additional Director General, Goods and Services
Tax Intelligence or Additional Director General,
Goods and Services Tax or Additional Director
General, Audit
Commissioner
5. Additional Director, Goods and Services Tax
Intelligence or Additional Director, Goods and
Services Tax or Additional Director, Audit
Additional Commissioner
6. Joint Director, Goods and Services Tax
Intelligence or Joint Director, Goods and Services
Tax or Joint Director, Audit
Joint Commissioner
7. Deputy/Assistant Director, Goods and Services
Tax Intelligence or Deputy/Assistant Director,
Deputy Commissioner or
Assistant Commissioner
Goods and Services Tax or Deputy/Assistant
Director, Audit
8. Senior Intelligence Officer, Goods and Services
Tax Intelligence or Superintendent, Goods and
Services Tax or Superintendent, Audit
Superintendent
9. Intelligence Officer, Goods and Services Tax
Intelligence or Inspector, Goods and Services Tax
or Inspector, Audit
Inspector
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No. 349/52/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India