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

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 and Composition under the Central Goods and Services Tax Act, 2017–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) 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 Central Goods and Services Tax Act, 2017, 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 Central Goods and Services Tax Act, 2017 or the rules made there under given in the corresponding entry in Column (3) of the said Table:-

Table

S. No. Designation of the officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made there 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 Section 129

v. Sub-rules (1),(2),(3) and (4) of Rule 139

vi. Sub-rule (2) of Rule 140

3. Deputy or Assistant Commissioner of Central Tax

i. Sub-sections (5), (6), (7) and (10) of Section 54

ii. Sub-sections (1), (2) and (3) of Section 60

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) of Section 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 Section 130

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) of Rule 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) of Rule 98

xxvii. Sub-rule (2) of Rule 100

xxviii. Sub-rules (2), (3), (4) and (5) of Rule 101

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 Rule 147

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 Central Tax

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 Rule 142

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 of this circular.

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

-sd-
(Upender Gupta)
Commissioner (GST)

 

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