Amendment to Circular No. 31/05/2018-GST, in relation to declaration of Proper officer under sections 73 and 74 of the CGST Tax Act, 2017 and under the IGST Tax Act, 2017'

CBIC has issued this circular on December 4, 2024, outlines the amendments to Circular No. 31/05/2018-GST related to the adjudication of show-cause notices (SCNs) issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).

Key Points:

1. Empowered Officers: Additional and Joint Commissioners of Central Tax from specified Commissionerate have been granted All-India jurisdiction to expedite the adjudication of DGGI SCNs.
2. Centralized Adjudication: Certain Additional and Joint Commissioners of Central Tax will be responsible for adjudicating DGGI SCNs, regardless of the location of the taxpayer or the amount involved.
3. Allocation of Cases: Principal Commissioners/Commissioners of Central Tax Commissionerate will allocate DGGI cases to specific Additional or Joint Commissioners within their jurisdiction, considering the location of the noticee's principal place of business and the highest tax demand.

Important Point for Transitional Provision for DGGI SCNs:

1. SCNs issued by the DGGI before November 25, 2024*, and not yet adjudicated will be transferred to the jurisdiction of Additional/Joint Commissioners of Central Tax with All-India jurisdiction.
2. A corrigendum will be issued to the original SCN to reflect the change in the adjudicating authority.
3. By centralizing the adjudication of DGGI SCNs, the government aims to streamline the process and ensure consistent application of tax laws across the country.

GST Circular No. 239/33/2024-GST dated 04.12.2024

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