GST Notification 27/2024-Central Tax dt. 25-November-2024
GST Notification – 27/2024:
Notification No. 27/2024-Central Tax, issued on 25th November 2024, amends the existing notification No. 02/2017-Central Tax, dated 19th June 2017, under the powers of the Central Goods and Services Tax (CGST) Act and the Integrated Goods and Services Tax (IGST) Act. The amendment updates the powers of Principal Commissioners and Commissioners in relation to orders or decisions for notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).
The key change involves the substitution of Table V, which details the specific powers of various Principal Commissioners and Commissioners across India to pass orders for notices issued by DGGI officers. These notices pertain to sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act. The table specifies the
jurisdictions of various Principal Commissioners and Commissioners, such as Ahmedabad South, Bengaluru East, and Chennai South, among others.
The notification will come into effect on 1st December 2024. This amendment aims to streamline the adjudication process of GST-related notices and ensures clear delegation of authority across regions for efficient compliance enforcement under the CGST Act.
