DELEGATION OF POWERS OF OFFICERS AS CENTRAL
OFFICERS UNDER IGST ACT 2017 AND CGST ACT 2017 AND RENAMING OF DESIGNATIONS
Government
of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 14/2017 – Central Tax
New Delhi, the 1st July, 2017
10 Ashadha, 1939
Saka
G.S.R (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 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:-
TABLE
Sl.
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
|
Goods
and Services Tax or Deputy/Assistant
Director, Audit
|
||
8.
|
Senior
Intelligence Officer, Goods and Services
Tax Intelligence or Superintendent, Goods and
Services Tax or
Superintendent, Audit
|
Superintendent
|
9.
|
Intelligence Officer, Goods and Services Tax
Intelligence
or Inspector, Goods and Services
Tax or Inspector, Audit
|
Inspector
|
2. This
notification shall come into force with effect from the 1st day of July,
2017.
[F. No. 349/52/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India