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No. 3/3/2017 - GST F. No. 349/75/2017-GST (CGST Circular)

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

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)

Principal Commissioner/ Commissioner of Central Tax

i. Sub- section (7) of Section 67

ii. Proviso to Section 78

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

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

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

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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No. 3/3/2017 - GST F. No. 349/75/2017-GST (CGST Circular)

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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 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- &nbsp;(Upender Gupta) Commissioner (GST)

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 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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No. 3/3/2017 - GST F. No. 349/75/2017-GST (CGST Circular)