Revisional Authority appointed under CGST Act 2017. Read Notification issued

Revisional Authority appointed under CGST Act 2017. Read Notification issued

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 05/2020 – Central Tax

New Delhi, the 13th January, 2020

G.S.R…..(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises –

(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act.

[F. No. 20/06/07/2019-GST]

(Pramod Kumar)
Director, Government of India

• No addition can be made on grounds other than reasons to believe recorded u/s 148
• Date of dispatch of Speed Post of verified ITR-V relevant for determining 30 days period
• Cash deposit before giving unsecured loan-Addition in hands of loan creditor or receiver?
• Limitation for filing Rectification Application u/s 254(2)starts from the date order is served
• Only actual days of services to be considered in computing threshold for constitution of PE