Notification No. 04/2019
Date: January 29, 2019
Subject: Amendment to notification specifying officers for adjudication and appeals
Description:
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.
Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017
Effective Date: 01.02.2019