In Circular No. 223/17/2024-GST dated 10th July 2024, issued by the Central Board of Indirect Taxes and Customs, the Board announces amendments to Circular No. 1/1/2017-CT regarding the assignment of functions related to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 (CGST Act). Due to the shift of GST back office operations from ACES-GST to GSTN BO, the functions of the proper officer for Section 30, Proviso to sub-section (1) of Section 27, and various rules under the CGST Rules (including Rule 6, Rule 23, and Rule 25) will now be assigned to Superintendents of Central Tax instead of Assistant or Deputy Commissioners and Directors of Central Tax. The circular instructs the issuance of suitable trade notices to disseminate these changes and invites feedback on any implementation challenges.
F. No. 20016/19/2024-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi
Circular No. 223/17/2024-GST Dated the 10th July, 2024
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Amendment in circular no. 1/1//2017 in respect of 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.
Attention is invited to Circular no. 1/1/2017-CT dated 26.06.2017 vide which functions of proper officer under various sections of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) relating to Registration and Composition levy under the CGST Act or rules made thereunder were assigned to various officers of the Central Tax.
1.2 Consequent to the shifting of the GST back office operations of Central Board of Indirect Tax & Customs from ACES-GST to GSTN BO, it has now been decided by the Board that the functions of proper officer in relation to section 30 & Proviso to sub-section (1) of section 27 of CGST Act, as well as rule 6, rule 23 & rule 25 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) may be assigned to Superintendent of Central Tax instead of Assistant or Deputy Commissioners of Central Tax or Assistant or Deputy Directors of Central Tax.
1.3 Accordingly, the table in Circular no. 1/1/2017-CT dated 26.06.2017 may be substituted by the following table: –
Table
| Serial Number |
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. | Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax |
i. Sub-section (5) of section 10 |
| 2. | Superintendent of Central Tax | i. Sub-section (8) of section 25
ii. Proviso to sub-section (1) of section 27 iii. Section 28 iv. Section 29 v. Section 30 vi. Rule 6 vii. Rule 9 viii. Rule 10 ix. Rule 12 x. Rule 16 xi. Rule 17 xii. Rule 19 xiii. Rule 22 xiv. Rule 23 xv. Rule 24 xvi. Rule 25 |
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.
Sanjay Mangal
Principal Commissioner (GST)
