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Circular No. 1/1/2017

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/ 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 there under –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 there under mentioned in the corresponding entry in Column (3) of the said Table:-


Serial Number Designation of the Officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made there under




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 Ta 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.


(Upender Gupta)
Commissioner (GST)

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