Proper officer relating to provisions other than Registration and Composition under the Central Goods and Service Tax Act, 2017 - GST - TRADE NOTICE NO. 11/2017-18

OFFICE OF THE COMMISSIONER CGST CENTRAL EXCISE MANIK BAGH PALACE, POST BAG NO. 10, INDORE -452 001 (M.P.) F. No. I(Gen)30-48/17-18/CX/T/ Dated: 06.07.2017 TRADE NOTICE NO. 11/2017-18 Subject:- Proper officer relating to provisions other than Registration and Composition under the Central Goods and Service Tax Act, 2017 - Reg. Attention of the trade, Industries and all other concerned is hereby invited to Circular No. 3/3/2017-GST dated 5th July 2017 issued under F. No. 349/75/2017-GST vide which under 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 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 Service 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 (I), (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. Assistant or Deputy Commissioners 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 (I) 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 (l) 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 (I) of Section 142 xiv. Sub-rule (2) of Rule 82 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(l), (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 (I), (3), (4), (S), (6) and (7) of Rule 144 xxxi. Sub-rules (I) and (2) of Rule 145 xxxii. Rule 146 xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (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 the trade associations and chamber of commerce industries and members of regional advisory committee are requested to bling the contents of the trade notice to the knowledge of their constituent members and other concerned persons immediately. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of this office. (Dr. S. L. Meena) Principal Commissioner