Seeks to appoint Revisional Authority under CGST Act, 2017.

Last updated: 14 January 2020

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The Central Board of Indirect Taxes and Customs has appointed Revisional Authorities under the CGST Act, 2017. This notification specifies which senior tax officials are authorised to review decisions made by subordinate officers. The Principal Commissioner or Commissioner can review decisions by Additional or Joint Commissioners, while Additional or Joint Commissioners can review decisions by Deputy, Assistant Commissioners, or Superintendents.

[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 Indirect Taxes and Customs

Notification No. 05/2020 – Central Tax

New Delhi, the 13th January, 2020

G.S.R.....(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises -

(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act.

[F. No. 20/06/07/2019-GST]

(Pramod Kumar)

Director, Government of India

FAQ :

This notification aims to appoint Revisional Authorities under Section 108 of the CGST Act, 2017, to review decisions made by tax officers.

The Principal Commissioner or Commissioner of Central Tax is appointed to review decisions by Additional or Joint Commissioners. Additionally, the Additional or Joint Commissioner of Central Tax is appointed to review decisions by Deputy Commissioner, Assistant Commissioner, or Superintendent of Central Tax.

These authorities are appointed under Section 108 of the Central Goods and Services Tax Act, 2017.

Decisions made by Additional or Joint Commissioners, Deputy Commissioners, Assistant Commissioners, or Superintendents of Central Tax can be reviewed by the appointed Revisional Authorities.