An overview of the GST Circular No.239/33/2024-GST Dated 4th December 2024
Amends Circular No. 31/05/2018-GST (Dated 9th Feb 2018):
Key Amendments:
1. Expanded Adjudication Authority:
The scope of adjudication under Para 7.1 of Circular 31/05/2018 has been updated.
Additional/Joint Commissioners of specified Commissionerates are now empowered with All India jurisdiction to adjudicate show cause notices (SCNs) issued by DGGI officers, even if multiple entities or locations are involved.
2. Changes in Handling Subsequent SCNs (New Para 7.1.1):
If subsequent SCNs are issued on the same issue:
Single Noticee: Jurisdictional adjudicating authority of the noticee will handle it.
Multiple Noticees: SCNs will follow the highest tax demand criteria mentioned in Para 7.1.
3. Handling of SCNs Issued Prior to 1st December 2024:
For SCNs issued by DGGI officers before the enforcement of Notification No. 27/2024-Central Tax (effective 1st December 2024) and pending adjudication, corrigendum will be issued to make these answerable to empowered officers under the updated criteria.
These changes aim to simplify and centralize the adjudication process, ensuring consistency and reducing delays in handling SCNs across multiple jurisdictions.
The copy of the circular is as under:
