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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 14/2017 – Central
Tax
New Delhi, the 1st July, 2017
10 Ashadha, 1939 Saka
G.S.R (E).- In exercise of the powers conferred 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 Excise and Customs hereby appoints the officers in the
Directorate General of Goods and Services Tax Intelligence, Directorate General
of Goods and Services Tax and Directorate General of Audit as specified in
column (2) of the Table below, as central tax officers and invests them with all
the powers under the Central Goods and Services Tax Act, 2017 and the Integrated
Goods and Services Tax Act, 2017 and the rules made there under, throughout the
territory of India, as are exercisable by the central tax officers of the
corresponding rank as specified in column (3) of the said Table, namely:-
TABLE
| Sl. No. |
Officers |
Officers whose powers are to be exercised |
| (1) |
(2) |
(3) |
| 1 |
Principal Director General, Goods and Services Tax Intelligence or
Principal Director General, Goods and Services Tax |
Principal Chief Commissioner |
| 2 |
Director General, Audit |
Chief Commissioner |
| 3 |
Principal Additional Director General, Goods and Services Tax
Intelligence or Principal Additional Director General, Goods and
Services Tax or Principal Additional Director General, Audit |
Principal Commissioner |
| 4 |
Additional Director General, Goods and Services Tax Intelligence or
Additional Director General, Goods and Services Tax or Additional
Director General, Audit |
Commissioner |
| 5 |
Additional Director, Goods and Services Tax Intelligence or
Additional Director, Goods and Services Tax or Additional Director,
Audit |
Additional Commissioner |
| 6 |
Joint Director, Goods and Services Tax Intelligence or Joint
Director, Goods and Services Tax or Joint Director, Audit |
Joint Commissioner |
| 7 |
Deputy/Assistant Director, Goods and Services Tax Intelligence or
Deputy/Assistant Director, Goods and Services Tax or Deputy/Assistant
Director, Audit |
Deputy Commissioner or Assistant Commissioner |
| 8 |
Senior Intelligence Officer, Goods and Services Tax Intelligence or
Superintendent, Goods and Services Tax or Superintendent, Audit |
Superintendent |
| 9 |
Intelligence Officer, Goods and Services Tax Intelligence or
Inspector, Goods and Services Tax or Inspector, Audit |
Inspector |
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F. No. 349/52/2017-GST]
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