GST Notification 02/2021-Central Tax ,dt. 12-01-2021
Notification 02/2019 duly amends Notification 02/2017 for Jurisdiction of Commissioners of Central Tax of Delhi and Mumbai, as follows
In Table I– Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner or Joint Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit):
The jurisdiction of the Principal Chief Commissioner, Delhi vested over ‘Commissioner (Appeals II) Delhi and Additional Commissioner or Joint Commissioner (Appeals II) Delhi’ substituted to ‘Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi’
The jurisdiction of the Principal Chief Commissioner, Mumbai vested over ‘Commissioner (Appeals I) Mumbai and Additional Commissioner or Joint Commissioner (Appeals I) Mumbai’ is substituted to ‘Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai’
In Table III- Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner or Joint Commissioner of Central Tax (Appeals)
A note inserted, the Commissioner of Central Tax (Appeals I) Delhi, shall have jurisdiction in terms of Principal Commissioner over Delhi I (Delhi North, Delhi East) and Delhi II (Delhi South, Delhi West).
And the Commissioner (Appeals II) Mumbai, shall have jurisdiction in terms of Principal Commissioner over Mumbai I (Mumbai South) and Mumbai II (Mumbai East, Mumbai Central).
