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Circular No.1/1/2017

F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, Dated the 26
th
June, 2017

To,

The Principal Chief Commissioner/Chief Commissioners/ Principal
Commissioner/ Commissioner of Central Tax (All) / Director General of Systems

Madam/Sir,

Subject: Proper officer for provisions relating to Registration and
Composition levy under the Central Goods and Services Tax Act, 2017 or the
rules made thereunder – Reg.
In exercise of the powers conferred by Clause (91) of section 2 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as
the Act) 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 said Act, 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 of the said Act or the
rules made thereunder mentioned in the corresponding entry in Column (3) of the
said Table:-
Table

Serial
Number
Designation of the Officer Functions under Section of the
Central Goods and Services Tax
Act, 2017 or the rules made

Page 2 of 2

thereunder
(1) (2) (3)
1.
Assistant or Deputy Commissioners
of Central Tax and Assistant or
Deputy Directors of Central Tax

i. Sub-Section (5) of Section
10
ii. Proviso to Sub-Section (1)
of Section 27
iii. Section 30
iv. Rule 6
v. Rule 23
vi. Rule 25
2. Superintendent of Central Tax
i. Sub-section (8) of Section
25
ii. Section 28
iii. Section 29
iv. Rule 9
v. Rule 10
vi. Rule 12
vii. Rule 16
viii. Rule 17
ix. Rule 19
x. Rule 22
xi. Rule 24

2. It is requested that suitable trade notices may be issued to publicize the
contents of this circular.
3. Difficulty, if any, in the implementation of the above instructions may please
be brought to the notice of the Board. Hindi version would follow.

-sd-
(Upender Gupta)
Commissioner (GST)
circulars no 1 1 2017 gst | iKargos