GST Updates

GST Compilation to All Relevant Rule, Notifications and Circular-Section-5 of CGST Act, 2017-Power of Officers under CGST

GST COMPILATION TO ALL RELEVANT RULE, NOTIFICATIONS AND CIRCULAR-SECTION-5 OF CGST ACT, 2017- POWER OF OFFICERS UNDER CGST

BY CA ARPIT HALDIA

  • Relevant Rule-Not Applicable

 

  • Relevant Notification-

S. No.Notification No.Particulars
1.Notification No. 2/2017-Central Tax, Dated 19-6-2017, amended by Notification No. 79/2018-Central Tax, Dated 31-12-2018, Notification No. 4/2019 – Central Tax, Dated 29-1-2019 (corrected vide Corrigendum No. F. No 349/52/2017-GST Dated 29th July 2019)Notifying jurisdiction of Central Tax Officers
2Notification No. 14/2017-Central Tax, Dated 1-7-2017 (corrected vide Corrigendum No. F. No 349/52/2017-GST Dated 29th July 2019)Assigning jurisdiction and power to officers of various directorates

 

  • Relevant Circulars-

 

  1. Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Circular No. 1/1/2017, Dated 26th June 2017

 

  1. Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Circular No.3/3/2017-GST, dated 5th July 2017 as amended by circular no. 31/05/2018-GST, Dated 9th February 2018

 

  1. Authorized officer for enrolment of Goods and Services Tax PractitionerCircular No.9/9/2017-GST [F.NO.349/75/GST/2017-GST], Dated 18th October 2017

Assistant Commissioner/Deputy Commissioner, having jurisdiction over place declared as address in the application for enrolment as Goods and Services Tax Practitioner in FORM GST PCT-1 submitted in terms of sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 83 of the Central Goods and Services  Tax Rules, 2017 as the officer authorized to approve or reject the said application. Applicant shall be at liberty to choose either the Centre or the State as the enrolling authority. Choice will have to be specified by the applicant in Item 1 of Part B of FORM GST PCT-1

 

  1. Clarification regarding Officers of both Central tax and State tax authorized to initiate intelligence-based enforcement action on entire taxpayer’s base irrespective of administrative assignment of the taxpayer to any authority- Letter D.O.F. NO.CBEC/20/43/01/2017-GST (PT.), Dated 5th October 2018

Officers of both Central tax and State tax are authorized to initiate intelligence-based enforcement action on the entire taxpayer’s base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. In other words, if an officer of the Central tax authority initiates intelligence-based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. Similar position would remain in case of intelligence based enforcement action initiated by officers of State tax authorities against a taxpayer administratively assigned to the Central tax authority.

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