F. No. CBIC-20023/04/2021-GST

Central Board of Indirect Taxes and Customs

New Delhi, the 21stJuly, 2022 Order No. 01/2022-GST

Subject: Authorization under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

In exercise of powers conferred by clause (c) of sub-rule (4) of rule 96 of the Central Goods  and  Services  Tax Rules,  2017

(hereinafter  referred  to  as  CGST  Rules),  the  Board, hereby authorizes the Principal Director General/ Director General of Directorate General of Analytics

and  Risk  Management  (DGARM),  CBIC,  New  Delhi to  exercise the  functions under clause  (c)  of  sub-rule  (4)

of  rule  96  of  the  CGST  Rules,  throughout  the  territory  of India.