Overview of Notification No. 5/2024 – Central Tax

Simplified Explanation of Notification No. 5/2024 – Central Tax

Purpose of the Notification:

This notification updates the details of the officers authorized under the Central Goods and Services Tax (CGST) Act by modifying a specific entry in the previous notification.

Key Details:

1. Amendment Overview:
   • Original Notification Reference: Notification No. 2/2017-Central Tax, dated 19th June 2017.
   • Amendment Date: 30th January 2024.
   • Amended Section: Table II of the original notification.
2. Specific Change:
   • Location of Change: Serial number 83, column (3), clause (ii) of Table II.
   • Modification: The entry is updated by adding “411069” after “411060”.

Explanation:

• What Was Changed:
  • The original list of figures and letters in Serial Number 83, Column (3), Clause (ii) is updated. Specifically, “411069” is now included following “411060”.
• Why It Matters:
  • This change could pertain to updating the code or designation for a specific officer or category of officers under the CGST Act, ensuring the list of authorized officers or their jurisdictions is current.

Example:

• Scenario: Suppose Serial Number 83 in Table II initially listed only “411060” for certain officers. With this update, it now also includes “411069”. If this entry corresponds to a region or specific type of officer, it means that officers or regions represented by “411069” are now formally recognized or included in the list of notified officers under the CGST Act.

Summary:

• What: Addition of “411069” to the list of figures/letters in the specified serial number of the notification.
• Why: To update and expand the scope of authorized officers or areas covered under the CGST Act.
• How: The change ensures that the updated list of authorized officers or regions reflects recent modifications in the regulatory framework.