|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 1/1/2017
New Delhi, Dated the 26th June, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal
Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
Madam/Sir,
Subject: Proper officer for provisions relating to Registration and
Composition levy under the Central Goods and Services Tax Act, 2017 or the rules
made thereunder – 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) (hereinafter referred to
as the Act) 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 said Act, 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
of the said Act or the rules made thereunder mentioned in the corresponding
entry in Column (3) of the said Table:-
Table
| Serial Number |
Designation of the Officer |
Functions under Section of the Central Goods and Services
Tax Act, 2017 or the rules made Page 2 of 2 thereunder |
| (1) |
(2) |
(3) |
| 1 |
Assistant or Deputy Commissioners of Central Tax and Assistant or
Deputy Directors of Central Tax |
i. Sub-Section (5) of Section 10
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 Section 25
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 the
contents of this circular.
3. Difficulty, if any, in the implementation of the above instructions may
please be brought to the notice of the Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
|