CGST Circular no. 1/1/2017 dated 26.06.17

CGST Circular no. 1/1/2017 dated 26.06.17

Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under Reg

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Circular No.1/1/2017

F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

New Delhi, Dated the 26th June, 2017

To,

The Principal Chief Commissioner/Chief Commissioners/ PrincipalCommissioner/ Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,

Subject: Proper officer for provisions relating to Registration andComposition levy under the Central Goods and Services Tax Act, 2017 or therules made there under Reg.

In exercise of the powers conferred by Clause (91) of section 2 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to asthe Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of2017) and subject to sub-section (2) of section 5 of the said Act, the Board, herebyassigns the officers mentioned in Column (2) of the Table below, the functions asthe proper officers in relation to the various sections of the of the said Act or therules made there under mentioned in the corresponding entry in Column (3) of thesaid Table:-

TABLE

Serial Number	Designation of the Officer	Functions under Section of theCentral Goods and Services TaxAct, 2017 or the rules made Page 2 of 2there under
(1)	(2)	(3)
1.	Assistant or Deputy Commissionersof Central Tax & Assistant orDeputy Directors of Central Tax	i. Sub-Section (5) of Section10 ii. Proviso to Sub-Section (1)of Section 27 iii. Section 30 iv. Rule 6 v. Rule 23 vi. Rule 25
2.	Superintendent of Central Tax	i. Sub-section (8) of Section25 ii. Section 28 iii. Section 29 iv. Rule 9 v. Rule 10 vi. Rule 12 vii. Rule 16 viii. Rule 17 ix. Rule 19 x. Rule 22 xi. Rule 24

 

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

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

-sd-

(Upender Gupta) Commissioner (GST)

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• Download the official circular 1/1/2017 dated 26.06.17