Key Changes in Notification No. 10/2024-Central Tax: Expanding Officer Responsibilities

Simplified Explanation of Notification No. 10/2024-Central Tax

Purpose of the Notification:

This notification amends the earlier Notification No. 2/2017-Central Tax dated June 19, 2017. It updates the areas and districts for which specific officers are responsible under the Central Goods and Services Tax (CGST) Act, 2017.

Details of the Amendments:

1. Update to Serial Number 7 (Alwar Districts):

Original Notification (June 19, 2017):

1. • Covered areas were: “Neemka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district Kotputli-Behror.”

Amended Notification (May 29, 2024):

1. • Now includes: “Districts of Alwar, Khairthal-Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, NeemKa Thana, Jhunjhunu, and Behror, Bansur, Neemrana, Mandan, and Narayanpur tehsils of district Kotputli-Behror.”

Example:

1. • An officer who was responsible for Neemka Thana and Jhunjhunu now also has responsibility for several new districts and tehsils including Alwar, Bharatpur, and Dausa.
2. Update to Serial Number 49 (Jaipur Districts):

Original Notification (June 19, 2017):

1. • Covered areas were: “Kotputli, Viratnagar, and Shahpura tehsils of district Kotputli-Behror.”

Amended Notification (May 29, 2024):

1. • Now includes: “Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk, Kekri, and Kotputli, Viratnagar, Shahpura tehsils of district Kotputli-Behror.”

Example:

1. • An officer previously responsible for Kotputli, Viratnagar, and Shahpura now has expanded responsibility to include several more districts like Jaipur, Ajmer, and Tonk.
2. Update to Serial Number 53 (Jodhpur Districts):

Original Notification (June 19, 2017):

1. • Covered areas were not detailed in the question.

Amended Notification (May 29, 2024):

1. • Now includes: “Districts of Jodhpur, Jodhpur (Rural), Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Sanchore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh, and Anupgarh.”

Example:

1. • An officer who previously managed Jodhpur may now also oversee additional districts like Bikaner and Hanumangarh.
2. Update to Serial Number 102 (Udaipur Districts):

Original Notification (June 19, 2017):

1. • Covered areas were not detailed in the question.

Amended Notification (May 29, 2024):

1. • Now includes: “Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Shahpura, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota, and Jhalawar.”

Example:

1. • An officer who was managing Udaipur now also has responsibility for additional districts such as Bhilwara and Kota.

Summary:

• The notification updates the areas and districts assigned to specific officers under the CGST Act, 2017.
• Example Summary: Officers covering Alwar now include a larger set of districts, while those responsible for Jaipur and Jodhpur have had their jurisdictions expanded to include several additional districts.

These changes help in realigning the administrative areas for better management and efficiency under the GST framework.