Notification No. 79/2018
Date: December 31, 2018
Subject: Expansion of jurisdiction of central tax officers
Description:
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.