Sh. Upender Gupta, Commissioner (GST) issued the first circular under GST vide Circular No. 1/1/2017 dated the 26th June, 2017 through the department of Central Board of Excise and Customs.
This purpose of issuing this circular was regarding assigning of 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.
As per this circular some powers were assigned & duties were to Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax and the Superintendent of Central Tax. These powers are discussed as below:
A. Following functions hall be performed by Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax
Power to decide whether a person, who is paying tax under composition scheme is actually eligible to opt for composition scheme or not. [under section 10(5) read with Rule 6]
Power to extend the registration period of Casual Taxable Person and Non-Resident Taxable person by a further period not exceeding ninety days. [under proviso to section 27(1)]
Power of Revocation of cancellation of registration. [under Section 30 read with Rule 23]
Power to order physical verification of business premises in certain cases of registration. [under Rule 25]
B. Following functions shall be performed by Superintendent of Central Tax
Power & obligation to make Suo moto registration. [under Section 25(8) read with Rule 16]
Power & obligation to Amend registration. [under Section 28 read with Rule 19]
Power & obligation to Cancel registration. [under Section 29 read with Rule 22]
Verification of the registration application and approval thereof [Rule 9]
Power & obligation to Issue registration certificate [Rule 10]
Power & obligation to register persons required to deduct tax at source or to collect tax at source. [Rule 12]
Power & obligation to Assign Unique Identity Number to certain special entities. [Rule 17]
Power & obligation to register person in case of Migration of persons registered under the existing law. [Rule 24]
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