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CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act

30 October 2025Nidhi
CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act

CBDT Issues Circular Regarding Assignment of Proper Officers Under Sections 74A, 75(2), and 122 of CGST Act

The Central Board of Indirect Taxes and Customs (CBIC) has recently issued a circular (No. 254/11/2025-GST), where it has clarified which officers are assigned under sections 74A, 75(2), and 122 of the Central Goods and Services Tax Act (CGST Act) and related rules.