Board Appoints Principal Commissioner and Addl/Jt Commissioner as Revisional Authority under Sec. 108 of CGST Act, 2017

[Notification No. 05/2020 Central Tax dated 13 January 2020]

Seeks to appoint Revisional Authority under CGST Act, 2017.

G.S.R.....(E). In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises -

(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and

(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax,

as the Revisional Authority under section 108 of the said Act.

[F. No. 20/06/07/2019-GST]