Notification No. 04/2019
Date: January 29, 2019
Subject: Empowering Joint Commissioners as Appellate Authorities under GST
Description:
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.
Amendment:
This notification amends notification No. 2/2017
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