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The Central Board of Indirect Taxes and Customs amends Notification No. 2/2017-Central Tax to define the jurisdiction of the Joint Commissioner of Central Tax (Appeals). The notification adds the Joint Commissioner of Central Tax (Appeals) to the opening paragraph. The notification also updates references in paragraph 2, paragraph 4, Table I, and Table III to include Joint Commissioners alongside Additional Commissioners. This notification comes into force on the 1st day of February, 2019.
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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. 04/2019 – Central Tax
New Delhi, the 29th January, 2019
G.S.R (E).- In exercise of the powers 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 Board of Indirect Taxes and Customs, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.2/2017- Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: -
In the said notification, -
[F.No.20/06/16/2018-GST (Pt. II)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
Note: - The principal notification No.2/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended vide notification No.79/2018 - Central Tax, dated the 31st December, 2018, published vide number G.S.R.1283 (E), dated the 31st December, 2018.
