Notification No. 79/2018
Date: December 31, 2018
Subject: Expansion of jurisdiction of central tax officers for adjudication and recovery proceedings.
Description:
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 2/2017–Central Tax dated 19.06.2017