Important Keyword: F. No. 349/75/2017-GST, Circular No. 3/3/2017 – GST, Section 2(91) CGST Act 2017, Section 20 IGST Act Section 5(2) CGST Act 2017.
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 5th July, 2017
Circular No. 3/3/2017 – GST
Table of Contents
To,
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 CGST 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 thereunder 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 thereunder |
| (1) | (2) | (3) |
| 1. | Principal Commissioner/ Commissioner of Central Tax | Sub- section (7) of Section 67 Proviso to Section 78 |
| 2. | Additional or Joint Commissioner of Central Tax | 1. Sub- sections (1), (2), (5) and (9) of Section 67 2. Sub-section (1) and (2) of Section 71 3. Proviso to section 81 4. Proviso to sub-section (6) of Section 129 5. Sub-rules (1),(2),(3) and (4) of Rule 139 6. Sub-rule (2) of Rule 140 |
| 3. | Deputy or Assistant Commissioner of Central Tax | 1. Sub-sections (5), (6), (7) and (10) of Section 54 2. Sub-sections (1), (2) and (3) of Section 60 3. Section 63 4. Sub-section (1) of Section 64 5. Sub-section (6) of Section 65 6. Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 7. Sub-sections (2), (3), (6) and (8) of Section 76 8. Sub-section (1) of Section 79 9. Section 123 10. Section 127 11.Sub-section (3) of Section 129 12. Sub- sections (6) and (7) of Section 130 13. Sub- section (1) of Section 142 14. Sub-rule (2) of Rule 82 15. Sub-rule (4) of Rule 86 16. Explanation to Rule 86 17. Sub-rule (11) of Rule 87 18. Explanation 2 to Rule 87 19. Sub-rules (2) and (3) of Rule 90 20. Sub-rules (2) and (3) of Rule 91 21. Sub-rules(1), (2), (3), (4) and (5) of Rule 92 22. Explanation to Rule 93 23. Rule 94 24. Sub-rule (6) of Rule 96 25. Sub-rule (2) of Rule 97 26. Sub-rule (2), (3), (4), (5) and (7) of Rule 98 27. Sub-rule (2) of Rule 100 28. Sub-rules (2), (3), (4) and (5) of Rule 101 29. Rule 143 30. Sub-rules (1), (3), (4), (5), (6) and (7) of Rule 144 31. Sub-rules (1) and (2) of Rule 145 32. Rule 146 33. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147 34. Sub-rules(1),(2) and (3) of Rule 151 35. Rule 152 36. Rule 153 37. Rule 155 38. Rule 156 |
| 4. | Superintendent of Central Tax | Sub- section (6) of Section 35 Sub-sections (1) and (3) of Section 61 Sub-section (1) of Section 62 Sub-section (7) of Section 65 Sub-section (6) of Section 66 Sub-section (11) of Section 67 Sub-section (1) of Section 70 Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 Sub-rule (6) of Rule 56 Sub-rules (1), (2) and (3) of Rule 99 Sub-rule (1) of Rule 132 Sub-rule (1), (2), (3) and (7) of Rule 142 Rule 150 |
| 5. | Inspector of Central Tax | Sub-section (3) of Section 68Sub- rule (17) of Rule 56Sub- rule (5) of Rule 58 |
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)
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