Central Tax Notifications

Title Assigning jurisdiction and power to officers of various directorates
Number 14/2017
Date 01-07-2017
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(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.