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TMI BlogProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... o, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems Madam/Sir, Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. In exercise of the powers conferred by clause (91) of section 2 of the Central Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 3. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. -sd- (Upender Gupta) Commissioner (GST) **************** NOTES:- 1. Inserted vide Circular No. 31/05/2018 - GST dated 09-02-2018 2. Omitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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