Clarification on Proper Officers under CGST and IGST Acts
<p><span>The Ministry of Finance, Government of India, issued Circular No. 31/05/2018-GST on February 9, 2018, providing essential clarifications regarding the designation of proper officers under sections 73 and 74 of the CGST Act and IGST Act. This circular addresses the assignment of proper officers for issuing show cause notices and orders, as well as the monetary limits applicable to different levels of officers.</span></p><h4>Key Highlights:</h4><ol start="1"><li><span><strong>Designation of Proper Officers</strong>: Superintendents of Central Tax are now empowered to issue show cause notices and orders under section 74 of the CGST Act, alongside other previously designated officers.</span></li><li><span><strong>Monetary Limits</strong>: The circular specifies the monetary limits for different officers when issuing show cause notices and orders under sections 73 and 74 of the CGST Act and IGST Act. Superintendents can handle cases up to ₹10 lakhs, Deputy/Assistant Commissioners up to ₹1 crore, and Additional/Joint Commissioners without any monetary limit.</span></li><li><span><strong>Role of Audit Commissionerates and DGGSTI</strong>: These bodies can issue show cause notices, but adjudication is done by the competent Central Tax officer of the Executive Commissionerate where the noticee is registered.</span></li><li><span><strong>Implementation Guidance</strong>: The circular emphasizes the importance of reporting any difficulties in implementation to the Board for resolution and ensuring uniformity in the adjudication process.</span></li></ol><p><span>This circular aims to streamline the assignment of proper officers and ensure a consistent approach to the issuance of show cause notices and orders under the GST regime.</span> <a href="https://cms.plasament.com/storage/circularno-31-cgst.pdf">circularno-31-cgst</a><br> </p>