Notices of Tag GSTR

CBIC’s Important Circular: Assignment of Proper Officers and Monetary Limits under Sections 74A, 75(2), and 122 of the CGST Act, 2017

27th Oct 2025

The CBIC has issued a new circular specifying which officers will act as “proper officers” for key CGST/IGST provisions and sets monetary limits for which level of officer can issue show-cause notices and orders, effective immediately.

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