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Proper Officer-Relating to provision other than Registration under CGST Act View Pdf   

Circular No: 3/3/2017-CT
F. No: 349/75/2017-GST
Circular: Common Authority
Date: 05-07-2017
 
Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.
 
         In exercise of the powers conferred by clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017, the Board, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Central Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:
 
Table

S. No.

Designation of the officer

Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder

(1)

(2)

(3)

1.

Principal Commissioner/

Commissioner of Central Tax

  1. Sub- section (7) of Section 67
  2. Proviso to Section 78

2.

Additional or Joint Commissioner of Central Tax

  1. Sub- sections (1), (2), (5) and (9) of Section 67
  2. Sub-section (1) and (2) of Section 71
  3. Proviso to section 81
  4. Proviso to sub-section (6) of Section 129
  5. Sub-rules (1),(2),(3) and (4) of Rule

 

 

139

vi.        Sub-rule (2) of Rule 140

3.

Deputy or Assistant Commissionerof Central Tax

  1. Sub-sections (5), (6), (7) and (10) of Section 54
  2. Sub-sections (1), (2) and (3) of Section 60
  3. Section 63
  4. Sub-section (1) of Section 64
  5. Sub-section (6) of Section 65

vi.        Sub-sections (1), (2), (3), (5), (6), (7),

(9), (10) of Section 74

  1. Sub-sections (2), (3), (6) and (8) of Section 76
  2. Sub-section (1) of Section 79
  3. Section 123
  4. Section 127
  5. Sub-section (3) of Section 129
  6. Sub- sections (6) and (7) of Section 130
  7. Sub- section (1) of Section 142
  8. Sub-rule (2) of Rule 82
  9. Sub-rule (4) of Rule 86
  10. Explanation to Rule 86
  11. Sub-rule (11) of Rule 87
  12. Explanation 2 to Rule 87
  13. Sub-rules (2) and (3) of Rule 90
  14. Sub-rules (2) and (3) of Rule 91
  15. Sub-rules(1), (2), (3), (4) and (5) of Rule 92
  16. Explanation to Rule 93
  17. Rule 94
  18. Sub-rule (6) of Rule 96
  19. Sub-rule (2) of Rule 97
  20. Sub-rule (2), (3), (4), (5) and (7) of Rule 98
  21. Sub-rule (2) of Rule 100
  22. Sub-rules (2), (3), (4) and (5) of Rule 101
  23. Rule 143

xxx. Sub-rules (1), (3), (4), (5), (6) and (7)

of Rule 144

  1. Sub-rules (1) and (2) of Rule 145
  2. Rule 146

xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8),

(10),(11), (12), (14) and (15) of Rule

147

  1. Sub-rules(1),(2) and (3) of Rule 151
  2. Rule 152
  3. Rule 153
  4. Rule 155

 

 

xxxviii.      Rule 156

4.

Superintendent of Central Tax

  1. Sub- section (6) of Section 35
  2. Sub-sections (1) and (3) of Section 61
  3. Sub-section (1) of Section 62
  4. Sub-section (7) of Section 65
  5. Sub-section (6) of Section 66
  6. Sub-section (11) of Section 67
  7. Sub-section (1) of Section 70

viii.      Sub-sections (1), (2), (3), (5), (6), (7),

(9) and (10) of Section 73

  1. Sub-rule (6) of Rule 56
  2. Sub-rules (1), (2) and (3) of Rule 99
  3. Sub-rule (1) of Rule 132
  4. Sub-rule (1), (2), (3) and (7) of Rule 142
  5. Rule 150

5.

Inspector of Central Tax

  1. Sub-section (3) of Section 68
  2. Sub- rule (17) of Rule 56
  3. Sub- rule (5) of Rule 58

2.    It is requested that suitable trade notices may be issued to publicize the contents of this circular.

3.     Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

Related Documents :

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