Summary of Appointment of Officers to handle GST Notices issued by DGGSTI
Government has issued Notification No 31-2024 for Appointment of Officers to handle GST Notices issued by DGGSTI. By this notification government make the DGGST officers responsible to handling the cases as per mentioned in the following table.
- The Notice recipient (taxpayer/businesses) are listed in Column (2) of the table
- The type of tax notices they received is mentioned in Column (3)
- The Officers authorized to make decisions on these notices are listed in Column (4).
The Notices could relate to issues like non payment or short payment of GST, Tax evasion, incorrect tax retunrs or penalties under section 73, 74, 122,125 and 127 of the CGST Act,2017.
CBIC has assigned specific officers the responsibility to decide cases related to GST tax notices issued by DGGSTI.
