{"id":415,"date":"2022-03-25T13:41:06","date_gmt":"2022-03-25T13:41:06","guid":{"rendered":"https:\/\/udyogmentor.com\/?p=415"},"modified":"2022-03-26T07:26:26","modified_gmt":"2022-03-26T07:26:26","slug":"415","status":"publish","type":"post","link":"https:\/\/udyogmentor.com\/community\/415\/","title":{"rendered":"Proper officer for GST Registration"},"content":{"rendered":"

Circular No.1\/1\/2017<\/strong><\/p>\n

F. No. 349\/75\/2017-GST<\/strong>
\nGovernment of India <\/strong><\/p>\n

Ministry of Finance <\/strong><\/p>\n

Department of Revenue<\/strong><\/p>\n

Central Board of Excise and Customs<\/strong><\/p>\n

New Delhi, Dated the 26th June, 2017<\/p>\n

To,<\/p>\n

The Principal Chief Commissioner\/Chief Commissioners\/ Principal Commissioner\/ Commissioner of Central Tax (All) \/ Director General of Systems<\/p>\n

Madam\/Sir,<\/p>\n

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 \u2013 Reg.<\/p>\n

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:-<\/p>\n

Table<\/p>\n\n\n\n\n\n
SN<\/strong><\/td>\nDesignation of the Officer<\/strong><\/td>\nFunctions under Section of the<\/strong><\/p>\n

Central Goods and Services Tax Act, 2017 or the rules made thereunder<\/strong><\/td>\n<\/tr>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

1.<\/td>\n

Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax<\/td>\ni.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sub-Section (5) of Section 10<\/p>\n

ii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Proviso to Sub-Section (1) of Section 27<\/p>\n

iii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 30<\/p>\n

iv.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 6<\/p>\n

v.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 23<\/p>\n

vi.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 25<\/td>\n<\/tr>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

2.<\/td>\n

\u00a0<\/strong><\/p>\n

Superintendent of Central Tax<\/td>\n

i.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sub-section (8) of Section 25<\/p>\n

ii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 28<\/p>\n

iii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Section 29<\/p>\n

iv.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 9<\/p>\n

v.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 10<\/p>\n

vi.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 12<\/p>\n

vii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 16<\/p>\n

viii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 17<\/p>\n

ix.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 19<\/p>\n

x.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 22<\/p>\n

xi.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rule 24<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

-sd-<\/strong><\/p>\n

(Upender Gupta) <\/strong><\/p>\n

Commissioner (GST)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

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 26th June, 2017 To, The Principal Chief Commissioner\/Chief Commissioners\/ Principal Commissioner\/ Commi<\/p>\n","protected":false},"author":1,"featured_media":432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,3],"tags":[],"class_list":["post-415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulars","category-gst","entry"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts\/415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/comments?post=415"}],"version-history":[{"count":0,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/posts\/415\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/media\/432"}],"wp:attachment":[{"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/media?parent=415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/categories?post=415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/udyogmentor.com\/community\/wp-json\/wp\/v2\/tags?post=415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}