Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder– reg

Last updated: 03 November 2025

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This notification clarifies the assignment of proper officers under specific sections of the Central Goods and Services Tax Act, 2017. It addresses sections 74A, 75(2), and 122, along with related rules. Previous circulars concerning officer assignments are also referenced, highlighting that section 74A, applicable from FY 2024-25 for tax determination, had not yet had a proper officer assigned.

Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes CustomsGST Policy Wing*** Room No. 16038Kartavya Bhawan-I, New Delhi, Dated 27th October, 2025 To,The Principal Chief Commissioners/ Chief Commissioners (All)The Principal Directors General / Directors General (All) Madam/Sir, Subject: Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder reg. Attention

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FAQ :

The notification clarifies the assignment of proper officers under sections 74A, 75(2), and 122 of the Central Goods and Services Tax Act, 2017, and its associated rules.

This notification covers sections 74A, 75(2), and 122 of the Central Goods and Services Tax Act, 2017.

Section 74A of the CGST Act is applicable for the determination of tax not paid or short paid or erroneously refunded or input tax credit availed or utilised for any reason for the Financial Year 2024-25 onwards.

Yes, the notification refers to Board's circular No. 1/1/2017-GST dated 26th June, 2017, circular No. 3/3/2017-GST dated 5th July, 2017, and circular No. 31/05/2018-GST dated 9th February, 2018.

It was observed that no proper officer had been assigned in respect of Section 74A of the CGST Act.

Notification No : Circular No. 254/11/2025-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003295/ENG/Circulars

Attached File : 322600_11505_circular_no_254_11_2025_cgst_28102025.pdf

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