The CBIC vide Notification No. 02/2021 – Central Tax, dated 12.01.2021 amended Notification No. 2/2017-Central Tax, dated 19.6.2017 which states about appointment of Commissioners of central tax and their powers vested under CGST Act, in following manner:
In Table I– Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner or Joint Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit):
- Substituted the jurisdiction of the Principal Chief Commissioner, Delhi vested over ‘Commissioner (Appeals II) Delhi and Additional Commissioner or Joint Commissioner (Appeals II) Delhi’ to ‘Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi’
- Substituted the jurisdiction of the Principal Chief Commissioner, Mumbai vested over ‘Commissioner (Appeals I) Mumbai and Additional Commissioner or Joint Commissioner (Appeals I) Mumbai’ to ‘Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai’
In Table III- Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner or Joint Commissioner of Central Tax (Appeals)
- Inserted a note that, the Commissioner of Central Tax (Appeals I) Delhi, shall have jurisdiction in terms of Principal Commissioner over Delhi I (Delhi North, Delhi East) and Delhi II (Delhi South, Delhi West).
- Further, the latest Notification has inserted another note that, the Commissioner (Appeals II) Mumbai, shall have jurisdiction in terms of Principal Commissioner over Mumbai I (Mumbai South) and Mumbai II (Mumbai East, Mumbai Central).
Also Read : GST under Reverse Charge Mechanism on Renting of Motor Vehicles
READ / DOWNLOAD NOTIFICATION;
***
Subscribe our portal and get FREE Tax e-books , quality articles and updates on your e-mail.
Resolve your GST queries from national level experts on GST free of cost.
TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
