Proper Officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunde - GST - GST - TRADE NOTICE NO.03/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL GST ZONE, GST BHAVAN REVENUE MARG. AMBAWADIS AHMEDABAD - 380015 F. No: IV/ 10-02/CCO/GST/2017-18 Date: 27.06.2017 GST - TRADE NOTICE NO.03/2017 Subject: Proper Officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder - regarding. Kind attention is invited to Board s Circular No. 1/1/2017 issued under F.No.349/75/2017-GST dated 26.6.2017, by which in exercise of the powers conferred by Clause (91) of section 2 of the Central Goods and Service Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Act) 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 said Act, 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 said Act or the rules made thereunder mentioned in the corresponding entry in Column (3) of the said Table:- Table Serial 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. Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax i. Sub-section (5) of Section 10 ii. Proviso to Sub- section (I) of Section 27 iii. Section 30 iv. Rule 6 v. Rule 23 iv. 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 2. The jurisdictional Principal Commissioners/ Commissioners are requested to inform all the taxpayers, field formations functioning under their respective jurisdiction about the contents of the Trade Notice. 3. The Trade Industry Associations/ Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (Ajay Jain) Chief Commissioner