Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder

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..... Board of Indirect Taxes and Customs New Delhi, Dated the 10th July, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy unde .....

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..... es, 2017 (hereinafter referred to as the CGST Rules ) may be assigned to Superintendent of Central Tax instead of Assistant or Deputy Commissioners of Central Tax or Assistant or Deputy Directors of Central Tax. 1.3 Accordingly, the table in Circular no. 1/1/2017-CT dated 26.06.2017 may be substituted by the following table: - Table Serial Number Designation of the Officer Functions under section .....

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