Seeks to make amendment (2021) to CGST Rules, 2017

Last updated: 13 January 2021

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This notification introduces an amendment to the Central Goods and Services Tax (CGST) Rules, 2017. It specifically updates the jurisdictional details for appellate authorities in Delhi and Mumbai. The changes clarify which Commissioners (Appeals) and Additional Commissioners (Appeals) will handle cases for specific Delhi and Mumbai regions, ensuring a clearer process for GST appeals.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS )

Notification No. 02/2021-Central Tax

New Delhi, the 12th January, 2021

G.S.R. 18(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 Government, hereby makes the following notification further to amend the notification of the Government of India, Ministry of Finance, Department of Revenue No. 2/2017-Central Tax, dated the 19^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 609(E), dated the 19^th June, 2017, namely: –

In the said notification, –

(I). in Table I, –

(a) against Sl. No. 7, in column (4), for 7.4.2 and the entries relating thereto, the following shall be substituted, namely: –

(4)
“7.4.2	Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi”;

(b) against Sl. No. 14, in column (4), for 14.4.1 and the entries relating thereto, the following shall be substituted, namely: –

(4)
“14.4.1	Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai”;

(II). in Table III, the following shall be inserted at the end, namely: –

“Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at SI. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at SI. No. 13 and 14 of Table III;

Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.”

[F.No. CBEC-20/19/06/2020-GST]
PRAMOD KUMAR, Director

Note : The principal Notification No. 2/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide notification No. 04/2019 –Central Tax, dated 29th January, 2019, published vide number G.S.R. 64 (E), dated the 29th January, 2019.

FAQ :

The purpose of this notification is to make an amendment to the CGST Rules, 2017, specifically updating details related to the jurisdiction of appellate authorities.

This amendment affects the appellate jurisdictions for Delhi and Mumbai.

For Delhi, the amendment substitutes entries for Sl. No. 7 in Table I, clarifying that Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi will have jurisdiction over Delhi I and Delhi II.

For Mumbai, the amendment substitutes entries for Sl. No. 14 in Table I, clarifying that Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai will have jurisdiction over Mumbai I and Mumbai II.

The principal CGST Rules notification (No. 2/2017-Central Tax) was issued on 19th June 2017.

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Notification No : Notification No. 02/2021-Central Tax
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-02-central-tax-english-2021.pdf

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