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Circular No. 3/3/2017 – GST: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

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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

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 officerFunctions 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 TaxSub- section (7) of Section 67
Proviso to Section 78
2.Additional or Joint Commissioner of Central Tax1. 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 Tax1. 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 TaxSub- 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 TaxSub-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)

Read More: Circular on Bond/LUT in case of exports without payment of integrated tax.

Download Pdf: https://taxinformation.cbic.gov.in/

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