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The Central Government assigns the powers of the Superintendent of central tax to Additional Assistant Directors in the Directorate General of Goods and Services Tax Intelligence, the Directorate General of Goods and Services Tax, and the Directorate General of Audit. The Central Government exercises powers under section 3 and section 5 of the Central Goods and Services Tax Act, 2017, and section 3 of the Integrated Goods and Services Tax Act, 2017. This amendment inserts a new entry into notification No. 14/2017-Central Tax.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No 01/2023-Central Tax
New Delhi, dated the $4^\text{th}$ January, 2023
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 Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 14/2017-Central Tax, dated the $1^\text{st}$ July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the $1^\text{st}$ July, 2017, namely: -
In the said notification, in the Table, after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:-
| Sl. No. | Officers | Officers whose powers are to be exercised |
|---|---|---|
| (1) | (2) | (3) |
| “8A. | Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit | Superintendent” |
[F. No.CBIC-20006/17/2022-GST]
(Raghvendra Pal Singh) Director
Note: The principal notification No. 14/2017- Central Tax, dated the $1^\text{st}$ July, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the $1^\text{st}$ July, 2017.
