Delegation of Powers under the GST Framework

Last updated: 14 December 2024

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The Central Board of Indirect Taxes and Customs (CBIC) has issued a new notification, No. 31/2024-Central Tax, regarding the delegation of powers under the GST framework. This notification appoints specific officers to issue orders or decisions concerning notices served by the Directorate General of Goods and Services Tax Intelligence. These powers are exercised under various sections of the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 31/2024–Central Tax

New Delhi, the 13th December, 2024.

S.O...(E).— In exercise of the powers conferred by 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 Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the noticees mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of Central Goods and Services Tax Act, 2017 (12 of 2017), namely

Official copy of the circular has been attached

FAQ :

This notification delegates powers to specific officers to pass orders or decisions in relation to notices issued by the Directorate General of Goods and Services Tax Intelligence.

The delegation of powers is made under Section 5 of the Central Goods and Services Tax Act, 2017, and Section 3 of the Integrated Goods and Services Tax Act, 2017.

The notices are issued by officers of the Directorate General of Goods and Services Tax Intelligence.

The powers are exercised under Sections 73, 74, 122, 125, and 127 of the Central Goods and Services Tax Act, 2017.

The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC).