Proper officer relating to provisions Other than Registration and Composition under the Central Goods and Services Tax Act, 2017 - GST - Trade Notice No. 04/2017

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CENTRAL TAXES (DELHI WEST) 4TH 5TH FLOOR. EIL ANNEXE BUILDING. BHIKAJI CAMA PLACE. NEW DELHI-110066 C. No. IV(16)/HQ/D-III/Tech./Trade/35/15 Dated: 06.07.2017 Trade Notice No. 04/2017 Subject: Proper officer relating to provisions Other than Registration and Composition under the Central Goods and Services Tax Act, 2017 Reg. Attention is invited to Circular No.3/3/2017 issued under F. No. 349/75/2017-GST dated 05.07.2017 by the Central Board of Excise and Customs On the above mentioned subject. In exercise of the conferred by clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) lead with Section 20 of the Integrated Goods and Services Tax Act (13 of 201 7) and subject to sub-section (2) of section 5 of the Central and Services Tax Act, 2017, the Board, has assigned 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, 201 7 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 rules 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 All Trade Associations are requested to give wide publicity to the contents of this Trade Notice among their Members in and trade in general. This issues with the approval of the Commissioner. (K R Madhar) Additional Commissioner