This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.

Amendment:

Yes it has been amended through notification 1/2023