F. No. 349/75/2017-GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 5th July, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems
Madam/Sir,
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 | Sub- section (7) of Section 67 Proviso to Section 78 | |
| 2. | Additional or Joint Commissioner of Central Tax | Sub- sections (1), (2), (5) and (9) of Section 67 Sub-section (1) and (2) of Section 71 Proviso to section 81 Proviso to sub-section (6) of Section 129 Sub-rules (1),(2),(3) and (4) of Rule |
| 139 vi. Sub-rule (2) of Rule 140 | ||
| 3. | Deputy or Assistant Commissionerof Central Tax | Sub-sections (5), (6), (7) and (10) of Section 54Sub-sections (1), (2) and (3) of Section 60Section 63Sub-section (1) of Section 64Sub-section (6) of Section 65Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74Sub-sections (2), (3), (6) and (8) of Section 76Sub-section (1) of Section 79Section 123Section 127Sub-section (3) of Section 129Sub- sections (6) and (7) of Section 130Sub- section (1) of Section 142Sub-rule (2) of Rule 82Sub-rule (4) of Rule 86Explanation to Rule 86Sub-rule (11) of Rule 87Explanation 2 to Rule 87Sub-rules (2) and (3) of Rule 90Sub-rules (2) and (3) of Rule 91Sub-rules(1), (2), (3), (4) and (5) of Rule 92Explanation to Rule 93Rule 94Sub-rule (6) of Rule 96Sub-rule (2) of Rule 97Sub-rule (2), (3), (4), (5) and (7) of Rule 98Sub-rule (2) of Rule 100Sub-rules (2), (3), (4) and (5) of Rule 101Rule 143Sub-rules (1), (3), (4), (5), (6) and (7) of Rule 144 Sub-rules (1) and (2) of Rule 145Rule 146Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147 Sub-rules(1),(2) and (3) of Rule 151Rule 152Rule 153Rule 155 |
| xxxviii. Rule 156 | ||
| 4. | Superintendent of Central Tax | Sub- section (6) of Section 35Sub-sections (1) and (3) of Section 61Sub-section (1) of Section 62Sub-section (7) of Section 65Sub-section (6) of Section 66Sub-section (11) of Section 67Sub-section (1) of Section 70Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73Sub-rule (6) of Rule 56Sub-rules (1), (2) and (3) of Rule 99Sub-rule (1) of Rule 132Sub-rule (1), (2), (3) and (7) of Rule 142Rule 150 |
| 5. | Inspector of Central Tax | Sub-section (3) of Section 68Sub- rule (17) of Rule 56Sub- rule (5) of Rule 58 |
- It is requested that suitable trade notices may be issued to publicize the contents of this circular.
- Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
