Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.
Assignment of Proper Officers under Central Goods and Services Tax Act, 2017 - Circular No. 3/3/2017
This government circular, issued by the Central Board of Excise and Customs on July 5, 2017, details the assignment of specific functions to different tax officers under the Central Goods and Services Tax Act, 2017. It defines the roles of various officers, such as the Principal Commissioner, Additional or Joint Commissioner, Deputy or Assistant Commissioner, Superintendent, and Inspector of Central Tax, in relation to specific sections and rules of the Act. For example, the Principal Commissioner is assigned duties related to sub-section (7) of Section 67 and the proviso to Section 78, while the Additional or Joint Commissioner handles multiple subsections of Sections 67, 71, and others. Each officer's responsibilities are listed in a table format, identifying the specific sections or rules they oversee.
Note: It is an AI generated summary for reference purpose only.
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
