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
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
The Principal Chief Commissioner/Chief Commissioners/ PrincipalCommissioner/ Commissioner of Central Tax (All) / Director General of Systems
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:-
Designation of the Officer
Functions under Section of theCentral Goods and Services TaxAct, 2017 or the rules made Page 2 of 2there under
|Assistant or Deputy Commissionersof Central Tax & Assistant orDeputy Directors of Central Tax||
i. Sub-Section (5) of Section10
|Superintendent of Central Tax||
i. Sub-section (8) of Section25
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.
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