This circular provides amendments to Circular No. 31/05/2018-GST to align with recent notifications expanding the jurisdiction of Additional and Joint Commissioners of Central Tax for adjudicating show cause notices (SCNs) issued by officers of the Directorate General of GST Intelligence (DGGI).

It specifies that under Notification No. 27/2024–Central Tax dated 25th November 2024, effective from 1st December 2024, more officers have been empowered with All-India jurisdiction for adjudication of DGGI-issued SCNs. These officers, designated from specified Commission rates listed in the circular, will adjudicate SCNs involving multiple noticees or issues spanning different jurisdictions, based on the location of the principal place of business of the noticee with the highest tax demand.

Additionally, SCNs issued before 1st December 2024 that remain pending for adjudication will be reassigned to the newly empowered officers by issuing corrigenda. This ensures uniformity and clarity in adjudication procedures across jurisdictions.