GST Notification No 01/2023-Central Tax Dated: 4th January, 2023 Giving Power to Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit to exercise power of Superintendent.
To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi,
Notification No 01/2023-Central Tax | Dated: 4th January, 2023
G.S.R. 8 (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 Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 14/2017-Central Tax, dated the 1st July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017, namely: –
In the said notification, in the Table, after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:-
| Sl. No. | Officers | Officers whose powers are to be exercised |
| (1) | (2) | (3) |
| “8A. | Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit | Superintendent” |
[F. No.CBIC-20006/17/2022-GST]
RAGHVENDRA PAL SINGH, Director
Note: The principal notification No. 14/2017- Central Tax, dated the 1st July, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 1st July, 2017.
Where was the need when section 5(2) specifically provides for the same