Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
Amendments to Notification No. 2/2017-Central Tax under Section 5 of the CGST Act, 2017
The Government of India's Ministry of Finance has issued Notification No. 79/2018-Central Tax, dated December 31, 2018, to amend a previous notification (No. 2/2017-Central Tax) regarding the Central Goods and Services Tax (CGST) Act, 2017. This amendment, made under the authority of Section 5(1) of the CGST Act, allows certain central tax officers and their subordinates to exercise powers under Sections 73, 74, 75, and 76 of Chapter XV of the CGST Act. These sections deal with the determination of tax not paid or short paid or erroneously refunded, and the recovery of tax. The amendment specifies that these officers will have jurisdiction throughout the territorial area corresponding to their assigned central tax officer as designated in a new table inserted into the notification. This change aims to streamline the enforcement and administration of tax laws by clearly defining the jurisdiction and authority of tax officers in handling specific cases assigned by the Board. The notification is signed by Dr. Sreeparvathy S. L., Under Secretary to the Government of India.
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