What does this Notification say?

This notification appointed various classes of Central Tax officers such as Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors for implementing the CGST Act. These officers are responsible for registration, assessments, audits, investigations, recovery proceedings and enforcement of GST law. Without this notification, GST administration could not function because no authority would have been empowered to perform statutory duties.

Example

Example: A business registered under GST interacts with the designated GST officer for registration, assessment or compliance based on the powers assigned under the notification.

Key Points

• Defines/implements an important administrative aspect of GST.
• Supports smooth implementation of the CGST Act.
• Provides legal authority under GST.
• Improves compliance and administration.
• Important for taxpayers and officers.

One-Line Summary

Notification No. 2/2017 – Appointment of Central Tax Officers simplified the initial implementation of the CGST Act.