Which GST Officer Will Handle Your Case? CBIC Clarifies in New Circular
CBIC has issued Circular No. 254/11/2025-GST to clarify which officers will handle GST cases related to tax, ITC, and penalties under the CGST Act. This blog explains the officer levels, monetary limits, and key sections covered, making it easier for taxpayers to understand who will manage their case.
Download Official Circular (PDF): Click here to view or download
The CBIC (Central Board of Indirect Taxes and Customs) has issued a new circular to clarify which GST officers will handle cases related to tax, ITC (Input Tax Credit), and penalties under the CGST Act. This helps bring more clarity and consistency in GST proceedings.
What’s This Circular About?
The circular assigns specific officers to handle cases under the following sections:
- Section 74A: For deciding how much tax or ITC is due.
- Section 75(2): For rechecking tax if fraud or suppression is not proven.
- Section 122: For imposing penalties.
- Rule 142(1A): For sending notices before issuing a formal Show Cause Notice (SCN).
Who Will Handle What? (Based on Amount Involved)
This means that the higher the amount involved, the higher the officer rank who will handle the case.
What Happens If Fraud Is Not Proven?
If a case was earlier treated as fraud (under Section 74), but later it’s found that there was no fraud or suppression, then:
- The same officer will re-decide the case under Section 73(1) (normal tax determination).
Other Important Points
- Trade notices will be issued to inform taxpayers about these changes.
- If there are any issues in applying this circular, they should be reported to CBIC for clarification.
Why This Matters
- Avoids confusion about which officer will handle your case.
- Ensures faster and smoother GST proceedings.
- Makes the tax process more transparent and structured.
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Krishna Gopal Varshney
An editor at apnokacaKrishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.
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Krishna Gopal Varshney
An editor at Myitronline
Krishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.
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