Revised Guidelines for Proper Officer Under CGST & IGST Act: Amendment to Circular 31/05/2018-GST

Last updated: 09 December 2024

Notice Date : 04 December 2024

Quick Summary

This notification announces amendments to the guidelines concerning the 'Proper Officer' under the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts. Specifically, it updates Circular No. 31/05/2018-GST. The changes empower more Additional Commissioners and Joint Commissioners of Central Tax with all-India jurisdiction to adjudicate show cause notices issued by officers of the Directorate General of Goods and Services Tax Intelligence (DGGI). These amendments, effective from 1st December 2024, aim to streamline the adjudication process.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes & Customs
GST Policy Wing
*****

New Delhi, dated the 4th December, 2024

To,

The Principal Chief Commissioners/ Chief Commissioners (All)
The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: 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 Services Tax Act, 2017'–reg.

Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A was inserted in Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (herein after referred as DGGI). Further, vide Notification No. 27/2024-Central Tax dated 25th November, 2024, Table V has been substituted in the Notification No. 02/2017-Central Tax dated 19th June, 2017, to empower more number of Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of DGGI. Notification No 27/2024- Central Tax dated 25thNovember, 2024 has come into effect from 1st December, 2024.

Official copy of the circular has been attached

FAQ :

The notification amends the existing guidelines for identifying the 'Proper Officer' under the CGST and IGST Acts, specifically concerning the adjudication of show cause notices issued by the DGGI.

Circular No. 31/05/2018-GST, dated 9th February 2018, is being amended.

More Additional Commissioners of Central Tax and Joint Commissioners of Central Tax from specified Central Tax Commissionerates have been empowered with All India Jurisdiction for adjudicating show cause notices issued by DGGI officers.

The amendments, introduced by Notification No. 27/2024-Central Tax dated 25th November 2024, came into effect from 1st December 2024.

The show cause notices are issued by officers of the Directorate General of Goods and Services Tax Intelligence (DGGI).