Circular No.169/01/2022-GST
F. No. CBIC-20016/2/2022-GST
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes & Customs,
GST Policy Wing
*****
New Delhi, dated the 12th March, 2022
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax and Central Tax (Audit) (All)
The Principal Directors General / Directors General (All)
Madam/Sir,
Subject: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper
officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and
under the Integrated Goods and Services Tax Act, 2017'–reg.
Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A has been
inserted in the Notification No. 2/2017-Central Tax dated 19th June, 2017, to empower
Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the
specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of
adjudication of the show cause notices issued by the officers of the Directorate General of Goods
and Services Tax Intelligence. Consequently, para 6 and 7 of the Circular No. 31/05/2018-GST,
dated 9th February, 2018 are hereby amended as below:
“6. The Central Tax officers of Audit Commissionerates and Directorate General of Goods and
Services Tax Intelligence (hereinafter referred to as “DGGI”) shall exercise the powers only to
issue show cause notices. A show cause notice issued by them shall be adjudicated by the
competent Central Tax officer of the executive Commissionerate in whose jurisdiction the noticee
is registered when such cases pertain to jurisdiction of one executive Commissionerate of
Central Tax only.
7.1 In respect of show cause notices issued by officers of DGGI, there may be cases where
the principal place of business of noticees fall under the jurisdiction of multiple Central Tax
Commissionerates or where multiple show cause notices are issued on the same issue to different
noticees, including the persons having the same PAN but different GSTINs, having principal
place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the
purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central
Tax of specified Commissionerates have been empowered with All India jurisdiction vide
Notification No. 02/2022-Central Tax dated 11th March, 2022. Such show cause notices may be
adjudicated, irrespective of the amount involved in the show cause notice(s), by one of the
Additional/Joint Commissioners of Central Tax empowered with All India jurisdiction vide
Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/
Commissioners of the Central Tax Commissionerates specified in the said notification will
allocate charge of Adjudication (DGGI cases) to one of the Additional Commissioners/ Joint
Commissioners posted in their Commissionerates. Where the location of principal place of
business of the noticee, having the highest amount of demand of tax in the said show cause
notice(s), falls under the jurisdiction of a Central Tax Zone mentioned in column 2 of the table
below, the show cause notice(s) may be adjudicated by the Additional Commissioner/ Joint
Commissioner of Central Tax, holding the charge of Adjudication (DGGI cases), of the Central
Tax Commissionerate mentioned in column 3 of the said table corresponding to the said Central
Tax Zone. Such show cause notice(s) may, accordingly, be made answerable by the officers of
DGGI to the concerned Additional/ Joint Commissioners of Central Tax.
TABLE
Sl. No.
Central Tax Zone in whose jurisdiction the
location of the principal place of business
of the noticee having highest amount of
demand of tax involved falls
Central Tax Commissionerate whose
Additional Commissioner or Joint
Commissioner shall adjudicate show
cause notices issued by officers of
DGGI
(1)
(2)
(3)
1.
Ahmedabad
Ahmedabad South
2.
Vadodara
3.
Bhopal
Bhopal
4.
Nagpur
5.
Chandigarh
Chandigarh
6.
Panchkula
7.
Chennai
Chennai South
8.
Bengaluru
9.
Thiruvananthapuram
10.
Delhi
Delhi North
11.
Jaipur
12.
Guwahati
Guwahati
13.
Hyderabad
Rangareddy
14.
Visakhapatnam (Amaravathi)
15.
Bhubaneshwar
16.
Kolkata
Kolkata North
17.
Ranchi
18.
Lucknow
Lucknow
19.
Meerut
20.
Mumbai
Thane
21.
Pune
7.2 In respect of a show cause notice issued by the Central Tax officers of Audit
Commissionerate, where the principal place of business of noticees fall under the jurisdiction of
multiple Central Tax Commissionerates, a proposal for appointment of common adjudicating
authority may be sent to the Board.
7.3 In respect of show cause notices issued by the officers of DGGI prior to issuance of
Notification No. 02/2022-Central Tax dated 11th March, 2022, involving cases mentioned in para
7.1 above and where no adjudication order has been issued till date, the same may be made
answerable to the Additional/Joint Commissioners of Central Tax, having All India jurisdiction,
in accordance with the criteria mentioned in para 7.1 above, by issuing corrigendum to such
show cause notices.”
2. It is requested that suitable trade notices may be issued to publicize the contents of this
circular.
3. Difficulty, if any, in implementation of the above instructions may please be brought to the
notice of the Board. Hindi version would follow.
(Sanjay Mangal)
Principal Commissioner (GST)
