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. - 12/2017.

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. - 12/2017. 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. 3/3/2017 - GST dated 05.07.2017 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, GST Policy Wing. 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) 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 the 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 there under 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 there under (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 Rule 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(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 (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 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 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