CGST Notification 14/2017
| Title | Assigning jurisdiction and power to officers of various directorates |
| Number | 14/2017 |
| Date | 01-07-2017 |
| Download | |
(1) 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 Central Board of Excise and Customs hereby appoints the officers in the
Directorate General of Goods and Services Tax Intelligence, Directorate
General of Goods and Services Tax and Directorate General of Audit as
specified in column (2) of the Table below, as central tax officers and
invests them with all the powers under the Central Goods and Services Tax
Act, 2017 and the Integrated Goods and Services Tax Act, 2017 and the rules
made there under, throughout the territory of India, as are exercisable by
the central tax officers of the corresponding rank as specified in column
(3) of the said Table, namely:-
| S. No. | Officers | Officers whose powers are to be exercised |
|---|---|---|
| (1) | (2) | (3) |
| 1 |
Principal Director General, Goods and Services Tax Intelligence or Principal Director General, Goods and Services Tax |
Principal Chief Commissioner |
| 2 | Director General, Audit | Chief Commissioner |
| 3 |
Principal Additional Director General, Goods and Services Tax Intelligence or Principal Additional Director General, Goods and Services Tax or Principal Additional Director General, Audit |
Principal Commissioner |
| 4 |
Additional Director General, Goods and Services Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit |
Commissioner |
| 5 |
Additional Director, Goods and Services Tax Intelligence or Additional Director, Goods and Services Tax or Additional Director, Audit |
Additional Commissioner |
| 6 |
Joint Director, Goods and Services Tax Intelligence or Joint Director, Goods and Services Tax or Joint Director, Audit |
Joint Commissioner |
| 7 | Deputy/Assistant Director, Goods and Services Tax Intelligence or Deputy/Assistant Director, | Deputy Commissioner or Assistant Commissioner |
(2) This notification shall come into force with effect from the 1st day of
July, 2017.
GST Learn 