SECTION 3, READ WITH SECTION 5, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – OFFICERS UNDER THE ACT – NOTIFIED OFFICERS – AMENDMENT IN NOTIFICATION NO. 2/2017-CENTRAL TAX, DATED 19-06-2017
NOTIFICATION NO. 79/2018 – CENTRAL TAX, DATED 31-12-2018
In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax, dated 19-6-2017, 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, in paragraph 3, the following shall be inserted, namely :-
“Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board”.