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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, Subsection (i), vide number G.S.R. 609(E), dated the 19th June,
2017, namely: -
In the said notification, -
(i) in the opening paragraph, after serial number (k) and the entries relating thereto,
the following serial number and entries shall be inserted, namely: -
“(l) Joint Commissioner of Central Tax (Appeals),”;
(ii) in paragraph 2, in serial number (c), after the words, “Additional Commissioners”,
the words “or Joint Commissioners” shall be inserted;
(iii) in paragraph 4, for the words and brackets “Additional Commissioners of Central
Tax (Appeals)”, the words and brackets “any officer not below the rank of Joint
Commissioner (Appeals)” shall be substituted;
(iv) in Table I and Table III, after the words, “Additional Commissioner”, wherever
they appear, the words “or Joint Commissioner” shall be inserted.
2. This notification shall come into force with effect from the 1st day of February, 2019
[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.
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