Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under - GST - TRADE NOTICE No. - 13/2017.

GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CGST, CENTRAL Excise 38, M. G. MARG, CIVIL LINES, ALLAHABAD C. No. VI(17)03-Tech/Trade Notice/2016 Date: 19.07.2017. TRADE NOTICE No. - 13/2017. Subject: Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under - Reg. Attention of the trade/ public is invited to Circular No. 1/1/2017 dated 26.06.2017 issued under F. No. 349/75/2017-GST by the Government of India, Ministry of Finance Department of Revenue ,Central Board of Excise and Customs, New Delhi. 2. 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 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, 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 of the said Act or the rules made there under mentioned 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 (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 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 All approved trade associations and members of RAC/PGC are requested to bring the contents of this notice to the notice of their constituent's members and others concerned. (P.N.TIWARI) Commissioner, CGST Central Excise Allahabad