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Proper Officer for provisions relating to Registration end Composition levy under Central Goods and Services Tax Act, 2017 or the rules made there under - GST - Trade Notice No. 05/2018Extract GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE CHIEF COMMISSIONER, GOODS AND SERVICES TAX (Central) CUSTOMS CRESCENS BUILDING, M.G ROAD, SHILLONG.793001 C. No. IV(16)05/CCO/TECH-I/GST/SH/2017/3783-3232 Dated. Shillong the 27th June, 2018 Trade Notice No. 05/2018 Subject: Proper Officer for provisions relating to Registration end Composition levy under Central Goods and Services Tax Act, 2017 or the rules made there under- Reg. Attention of all Central Excise assessees/manufacturers, Service Tax assessees, Exporter, Trade and industry and all concerned are invited to Ministry's Circular No, 1/1/2017 issued under F. No. 349/75/2017 GST dated 26th June, 2017, the Central Board of Excise Customs in exercise of the powers conferred by Clause (91) of Section 2 of the Central Goods and Services Tax Act,2017 (12 of 2017) hereinafter referred to as (he Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to subsection (2) of Section 5 of the said Act, 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 said Act or the rules made there under mentioned in the corresponding entry in Column (3) of the said Table:- Table Sl. No. Designation of the Office Functions under Section of the Central Goods and Services Tax Act,2017 or rules made there under 1. Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors oi Central Tax i. Sub-Section (5) of Section 10 ii. Proviso to Sub-section (1) of 27 iii. Section 30 iv. Rule 6 v. Rule 23 vi. Rule 25 2. Superintendent of Central Tax i. Sub-Section (8) of Section 25 ii. Section 28 iii. Section 29 iv. Rule 9 v. Rule 10 vi. Rule 12 vii. Rule 16 viii. Rule 17 ix. Rule 19 x. Rule 22 xi. Rule 24 (S. K. Panda) Chief Commissioner
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