Proper Officers for CGST Act Provisions Except Registration and Composition

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 thereunder given in the corresponding entry in Column (3) of the said Table:-

Table

• 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 Commissionerof 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)