CBIC Circular on Proper Officer Assignment and Monetary Limits under CGST Act

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST on 27th October 2025, to assign “Proper Officers” and define monetary limits for adjudication under specific provisions of the Central Goods and Services Tax (CGST) Act, 2017 and corresponding rules.

This clarification ensures proper jurisdiction and uniform implementation for issuance of show cause notices, adjudication, and imposition of penalties under the GST framework.

Key Highlights:

• Sections Covered: 74A (Determination of tax not paid/short paid), 75(2) (Adjudication post appeal orders), and 122 (Penalties for offences).

• Designated Proper Officers:

  • Superintendent, Deputy/Assistant Commissioner, and Additional/Joint Commissioner of Central Tax.

• Monetary Limits for Adjudication:

  • Superintendent – Up to Rs.10 lakh (CGST) / Rs.20 lakh (IGST)

  • Deputy/Assistant Commissioner – Rs.10 lakh to Rs.1 crore (CGST) / Rs.20 lakh to Rs.2 crore (IGST)

  • Additional/Joint Commissioner – Above Rs.1 crore (CGST) / Rs.2 crore (IGST)

• Clarifies the officer hierarchy for show cause notices and orders involving combined tax (Central + Integrated).

• Ensures smooth adjudication when fraud-related charges under Section 74(1) are modified or dropped in appeal.

• Field formations are instructed to issue trade notices for stakeholder awareness.

source : https://taxinformation.cbic.gov.in/view-pdf/1003295/ENG/Circulars