254/11/2025-GST — Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
Circular in 2 Minutes
Date: 27-10-2025
Assigns proper officers for the specified demand, re-determination and penalty provisions, including the related Rule 142(1A) workflow, subject to the circular’s monetary/jurisdictional framework.
Topic: demand / adjudication / jurisdiction
Current-law control
Map to section 74A, section 75(2), section 122 and Rule 142(1A); do not generalise the monetary limits beyond the circular’s scope.
A circular explains administration of GST law; it does not itself amend the Act or Rules. Always read the cited provision, Rule, notification and effective date together.
double-check sources
Checked for Repository module on 26 July 2026.
Practical control
- Retain the official circular PDF or Government record used for the decision.
- Record the relevant tax period and transaction date.
- Check whether any later circular withdraws, modifies or supplements this position.
Finin2min Q&A
Can this circular override the CGST Act or Rules?
No. Apply it within the statutory hierarchy and its stated scope.
What should be checked before relying on it?
Number, date, subject, affected provision, later circulars and the facts/tax period of the transaction.