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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
S. No.
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.
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
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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
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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)
