This notification, No. 79/2018-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and published in the Gazette of India as G.S.R. 1283(E) on December 31, 2018, introduces amendments to Notification No. 2/2017-Central Tax, dated June 19, 2017. Specifically, it pertains to the exercise of powers under sections 73, 74, 75, and 76 of the Central Goods and Services Tax Act, 2017. The amendment clarifies that central tax officers specified in column 3 of Table I and their subordinates can exercise these powers throughout the territorial jurisdiction of the corresponding central tax officer specified in column 2 of the table, for cases assigned by the Board. The notification is issued under the authority of subsection 1 of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The F. No. is 2006/17/2018/GST. Dr. Sreeparvathy S. L., Under Secretary, is the signatory.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A central tax act, also referred to as 'the said Act' in the document.
Ministry of Finance, Department of Revenue: The government ministry and department issuing the notification.
Central Board of Indirect Tax and Customs: The board making amendments to the notification.
New Delhi: Location of notification issuance.
G.S.R. 1283E: The identifying number for the notification.
Section 5: Legal section pertaining to conferred powers.
Chapter XV: Reference to a specific chapter within the Central Goods and Services Tax Act, 2017.
Dr. SREEPARVATHY S. L.: Under Secretary.
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[फा. सं. 20/06/17/2018-जीएसटी]
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7702 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TEX AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st December, 2018
(No. 79/2018-Central Tax)
G.S.R. 1283(E).— In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.
2/2017- Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 609 (E), dated the 19th June, 2017, namely:—
In the said notification, in paragraph 3, the following shall be inserted, namely :-
“Notwithstanding anything contained in this notification, the central tax officer specified in column (3)
of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of
Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax
officer specified in column (2) of the said Table in respect of those cases as may be assigned by the
Board”.
[F. No. 20/06/17/2018-GST]
Dr. SREEPARVATHY S. L., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.