Circular No. 239/33/2024-GST

Circular No. 239/33/2024-GST: 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.

Date Issued: 4 December 2024
State: Central
Source: CBIC
Views: 11

Summary

This circular amends Circular No. 31/05/2018-GST on the proper officer for adjudication under sections 73 and 74. It updates the allocation and adjudication of show cause notices issued by DGGI officers, including cases involving multiple noticees, and provides a mechanism for earlier notices with no adjudication order up to 30th November, 2024 to be made answerable through corrigendum.