This circular provides clarification and guidance on the assignment of proper officers under specific provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and associated rules. It outlines the designation of officers responsible for actions under Sections 74A (determination of tax not paid or short paid), 75(2) (adjudication following appellate findings), and 122 (penalties for certain offences), along with Rule 142(1A) concerning pre-show cause communication.

The circular details the distribution of authority among officers—Superintendents, Deputy/Assistant Commissioners, and Additional/Joint Commissioners of Central Tax—based on monetary thresholds for issuing show cause notices and passing orders. It also provides clarification on combined tax amounts for determining jurisdiction and continuity of adjudication when tax amounts cross prescribed limits.

Further, it clarifies that the same adjudicating officer handling a Section 74(1) case shall act under Section 75(2) when fraud is not established. The circular emphasizes the issuance of trade notices to disseminate its contents and requests reporting of any implementation difficulties to the Board.