Amendment to Circular on Proper Officer under Sections 73 & 74 of CGST and IGST Acts, 2017

Circular No.: 239/33/2024-GST

Circular Date: 4th December, 2024

Applicable Act/Rule: Central Goods and Services Tax, 2017, Integrated Goods and Services Tax, 2017
 

The Central Board of Indirect Taxes & Customs (CBIC) has amended Circular No. 31/05/2018-GST, dated February 9, 2018, concerning the designation of proper officers under Sections 73 and 74 of the CGST Act, 2017, and the IGST Act, 2017. The amendments include the substitution of paragraphs 7.1 and 7.3 to align with the provisions outlined in the applicable notifications regarding show cause notices issued by officers of the DGGI.

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