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TMI BlogProper Officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... In continuation to this office GST Trade Notice No.03/2017 dated 27.06.2017, kind attention is invited to Board's Circular No.3/3/2017 issued under F.No.349/75/2017- GST dated 05.07.2017, 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) 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 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 Central Goods and Services Tax Act, 2017 or the rules made thereunder given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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(1), (2), (3), (4) and (5) of Rule 92 xxii. Explanation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-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 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 or the Trade Notice to the notice of all their members. (Ajay Jain) Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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