Ankita Khetan | Jul 5, 2017 |

CGST Circular no. 3/3/2017 dated 05.07.17

Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017Reg

Circular No. 3/3/2017 – 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 & Composition under the Central Goods and Services Tax Act, 2017Reg.

In exercise of the powers conferred by clause (91) of section 2 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods andServices Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the CentralGoods and Services Tax Act, 2017, the Board, hereby assigns the officers mentioned inColumn (2) of the Table below, the functions as the proper officers in relation to the varioussections of the Central Goods and Services Tax Act, 2017 or the rules made there under givenin the corresponding entry in Column (3) of the said Table:-

TABLE

S. No.	Designation of the officer	Functions under Section of the Central Goodsand Services Tax Act, 2017 or the rules madethere under
(1)	(2)	(3)
1.	Principal Commissioner/ Commissioner of Central Tax	i. Sub- section (7) of Section 67 ii. Proviso to Section 78
2.	Additional or Joint Commissioner of Central Tax	i. Sub- sections (1), (2), (5) and (9) of Section 67 ii. Sub-section (1) and (2) of Section 71 iii. Proviso to section 81 iv. Proviso to sub-section (6) of Section129 v. Sub-rules (1),(2),(3) and (4) of Rule139 vi. Sub-rule (2) of Rule 140
3.	Deputy or AssistantCommissioner of Central Tax	i. Sub-sections (5), (6), (7) and (10) ofSection 54 ii. Sub-sections (1), (2) and (3) of Section60 iii. Section 63 iv. Sub-section (1) of Section 64 v. Sub-section (6) of Section 65 vi. Sub-sections (1), (2), (3), (5), (6), (7),(9), (10) of Section 74 vii. Sub-sections (2), (3), (6) and (8) ofSection 76 viii. Sub-section (1) of Section 79 ix. Section 123 x. Section 127 xi. Sub-section (3) of Section 129 xii. Sub- sections (6) and (7) of Section130 xiii. Sub- section (1) of Section 142 xiv. Sub-rule (2) of Rule 82 xv. Sub-rule (4) of Rule 86 xvi. Explanation to Rule 86 xvii. Sub-rule (11) of Rule 87 xviii. Explanation 2 to Rule 87 xix. Sub-rules (2) and (3) of Rule 90 xx. Sub-rules (2) and (3) of Rule 91 xxi. Sub-rules(1), (2), (3), (4) and (5) ofRule 92 xxii. Explanation to Rule 93 xxiii. Rule 94 xxiv. Sub-rule (6) of Rule 96 xxv. Sub-rule (2) of Rule 97 xxvi. Sub-rule (2), (3), (4), (5) and (7) ofRule 98 xxvii. Sub-rule (2) of Rule 100 xxviii. Sub-rules (2), (3), (4) and (5) of Rule101 xxix. Rule 143 xxx. Sub-rules (1), (3), (4), (5), (6) and (7)of Rule 144 xxxi. Sub-rules (1) and (2) of Rule 145 xxxii. Rule 146 xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8),(10), (11), (12), (14) and (15) of Rule147 xxxiv. Sub-rules(1),(2) and (3) of Rule 151 xxxv. Rule 152 xxxvi. Rule 153 xxxvii. Rule 155 xxxviii. Rule 156
4.	Superintendent of CentralTax	i. Sub- section (6) of Section 35 ii. Sub-sections (1) and (3) of Section 61 iii. Sub-section (1) of Section 62 iv. Sub-section (7) of Section 65 v. Sub-section (6) of Section 66 vi. Sub-section (11) of Section 67 vii. Sub-section (1) of Section 70 viii. Sub-sections (1), (2), (3), (5), (6), (7),(9) and (10) of Section 73 ix. Sub-rule (6) of Rule 56 x. Sub-rules (1), (2) and (3) of Rule 99 xi. Sub-rule (1) of Rule 132 xii. Sub-rule (1), (2), (3) and (7) of Rule142 xiii. Rule 150
5.	Inspector of Central Tax	i. Sub-section (3) of Section 68 ii. Sub- rule (17) of Rule 56 iii. Sub- rule (5) of Rule 58

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

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

-sd-

(Upender Gupta)
Commissioner (GST)

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