Home› India› Ministry of Finance› NOTIFICATION GIVING POWER TO ADDITIONAL ASSISTANT DIRECTOR...
Date: 04-Jan-2023 Category: Extra Ordinary State: Union Government Country: India

NOTIFICATION GIVING POWER TO ADDITIONAL ASSISTANT DIRECTOR

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • This notification No. 01/2023-Central Tax, dated January 4, 2023, issued by the Ministry of Finance, Department of Revenue, amends notification No. 14/2017-Central Tax, dated July 1, 2017. The amendment pertains to the powers exercisable by certain GST officers.

Key Changes

  • The notification inserts a new entry (8A) in the table of the principal notification No. 14/2017-Central Tax.
  • The new entry specifies that an 'Additional Assistant Director, Goods and Services Tax Intelligence or Additional Superintendent' can exercise the powers of an 'Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit'.

Impact Analysis

Impact on Tax Officers

  • This change may lead to increased efficiency in tax administration by allowing a broader range of officers to handle specific tasks.

Impact on Businesses

  • There is no direct impact on compliance requirements for businesses, but it may affect the process of dealing with tax authorities.

Suggested Action Items

  • Ensure proper verification of officer credentials during interactions with tax authorities.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue). Central Board of Indirect Taxes and Customs (CBIC): The administrative body responsible for implementing and overseeing GST. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary legislation governing the levy and collection of CGST. Integrated Goods and Services Tax Act, 2017 (13 of 2017): The legislation governing the levy and collection of IGST on inter-state supplies. Notification No. 14/2017-Central Tax, dated July 1, 2017: The principal notification being amended by this notification. G.S.R. 818(E), dated the 1st July, 2017: The Gazette notification number in which the original notification No. 14/2017-Central Tax was published.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-04012023-241661 xxxGIDHxxx CG-DL-E-04012023-241661 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 07] नई दिल्ली, बुधिार, िनिरी 4, 2023/पौष 14, 1944 No. 07] NEW DELHI, WEDNESDAY, JANUARY 4, 2023/PAUSHA 14, 1944 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्य क्ष कर बोडड और सीमा िल्ु क ) अजधसचू ना नई दिल्ली, 4 िनिरी, 2023 स.ं 01/2023-केंद्रीय कर सा.का.जन. 8 (अ).—केंद्रीय सरकार, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 5 के साथ पठित धारा 3 और एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3 के अधीन द्वारा प्रित्त िज‍त यों का प्रयोग करत े हुए, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. संखयांक 818(अ), तारीख 1 िलु ाई, 2017 द्वारा प्रकाजित, भारत सरकार, जित् त मंत्रालय, (रािस्ट् ि जिभाग) की अजधसूचना संख यांक 14/2017-केंद्रीय कर, तारीख 1 िुलाई, 2017 का जनम्न जलजखत संिोधन करती ह,ै अथाडत् :- उ‍त अजधसूचना की सारणी म-ें क्रम स.ं 8 और उससे संबंजधत प्रजिजियों के पश्चात ् जनम्न जलजखत क्रम स.ं और प्रजिजियां अंत:स्ट् थाजपत की िाएगं ी, अथातड ् :- 32 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] क्रम स.ं अजधकारी िे अजधकारी जिनकी िजियों का प्रयोग दकया िाना ह ै (1) (2) (3) ''8क. अपर सहायक जनिेिक, माल और सेिा कर आसूचना या अपर अधीक्षक'' सहायक जनिेिक, माल और सिे ा कर या अपर सहायक जनिेिक, लेखापरीक्षा। [फा. स.ं सीबीआईसी-20006/17/2022-िीएसटी] राघिेंद्र पाल ससंह, जनिेिक ठटप्प ण: मलू अजधसूचना संख याकं 14/2017-केंद्रीय कर, तारीख 1 िलु ाई, 2017, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. संख यांक 818(अ), तारीख 1 िुलाई, 2017 द्वारा प्रकाजित की गई थी । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 4th January, 2023 No 01/2023-Central Tax G.S.R. 8 (E).—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 Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 14/2017-Central Tax, dated the 1st July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017, namely: - In the said notification, in the Table, after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:- Sl. No. Officers Officers whose powers are to be exercised (1) (2) (3) “8A. Additional Assistant Director, Goods and Services Tax Superintendent” Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit [F. No.CBIC-20006/17/2022-GST] RAGHVENDRA PAL SINGH, Director Note: The principal notification No. 14/2017- Central Tax, dated the 1st July, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017. 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.

Continue your research

Related Documents from Ministry of Finance