Notification No. 02/2022-Central Tax dated 11 March 2022
This notification empowers the Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerate, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, to adjudicate (pass an order or decision) in respect of specified notices issued by the officers of Directorate General of Goods and Services Tax Intelligence (DGGI).
*Specified notices are the notices issued by DGGI involving the power of inspection, search, seizure, demands, recovery and penalty.
Notification No. 03/2022-Central Tax Dated 31 March 2022
Through this notification, additional goods have been included in the list of specified goods, whereby any person supplying such goods will not be eligible to claim the exemption from registration under Notification 10/2019-CT, dated 7 March 2019:
| “4. | 6815 | Fly ash bricks or fly ash aggregate with 90%. or more fly ash content; Fly as blocks |
| 5. | 6901 00 10 | Bricks of fossil meals or similar siliceous earth |
| 6. | 6904 10 00 | Building bricks |
| 7. | 6905 10 00 | Earthen or roofing tiles”. |
Notification No. 04/2022-Central Tax Dated 31 March 2022
Similar to above, any person engaged in manufacturing the below-specified goods will not be eligible to opt for the Composition levy under subsection (1) of Section 10 of the Act, as specified under Notification 14/2019-CT, dated 7 March 2019:
| "4. | 6815 | Fly ash bricks or fly ash aggregate with 90%. or more fly ash content; Fly ash |
| 5. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 6. | 6904 10 00 | Building bricks |
| 7. | 6905 10 00 | Earthen or roofing tiles” |
Circulars - 169/01/2022-GST dated 12 March 2022
The notices issued by officers of Audit Commissionerates and the DGGI shall be adjudicated by the competent Central Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered as specified under Notification 2/2022, dated 11 March 2022 above.
In a case where the principal place of business of a noticee falls under the jurisdiction of multiple Commissionerates or multiple notices have been issued on the same matter to different noticees, including the persons having the same PAN but different GSTINs having a place of business falling under the jurisdiction of multiple Central Tax Commissionerates, the Additional/Joint Commissioner of Central Tax of specified Commissionerates have been empowered with all India jurisdiction to adjudicate such notices, irrespective of the amount involved, unless the highest demand of tax jurisdiction falls under ‘Central Tax Zone.'
The circular clarifies that a proposal for appointment of common adjudicating authority may be sent to the Board in respect of notices issued by the above officers. Furthermore, the notices already issued by DGGI officers and where no adjudication order has been issued to date may be made answerable to the Additional/Joint Commissioners having all India jurisdiction, in accordance with the criteria, by issuing corrigendum to such notices.
Guidelines - 02/2022-GST Dated 22 March 2022
Standard Operating Procedure (SOP) for scrutiny of GST returns
The CBIC has issued a detailed SOP for initiating scrutiny of GST returns for FY 2017-18 and FY 2018-19 by the officers of Central GST. The SOP has been issued as an interim measure in order to ensure uniformity in - (i) selection/identification of returns for scrutiny, (ii) methodology of scrutiny of such returns, and (iii) related procedures pertaining to scrutiny.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
