Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017
3/3/2017 Dated:- 5-7-2017 CGST – Circulars
GST
Circular No. 3/3/2017 – GST
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
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)
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of Central Tax
i. Sub- section (7) of Section 67
ii. Proviso to Section 78
2.
Additional or Joint
Commissioner of Central Tax
i. Sub- sections (1), (2), (5) and (9) of Section 67
ii. Sub-section (1) and (2) of Section 71
iii. Proviso to section 81
iv. Proviso to sub-section (6) of Section 129
v. Sub-rules (1),(2),(3) and (4) of Rule 139
vi. Sub-rule (2) of Rule 140
3.
Deputy or Assistant Commissioner of Central Tax
i. Sub-sections (5), (6), (7) and (10) of Section 54
ii. Sub-sections (1), (2) and (3) of Section 60
iii. Section 63
iv. Sub-section (1) of Section 64
v. Sub-section (6) of Section 65
2[****]
vii. Sub-sections (2), (3), (6) and (8) of Section 76
viii. Sub-section (1) of Section 79
ix. Section 123
x. Section
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(1) and (2) of Rule 145
xxxii. Rule 146
xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147
xxxiv. Sub-rules(1),(2) and (3) of Rule 151
xxxv. Rule 152
xxxvi. Rule 153
xxxvii. Rule 155
xxxviii. Rule 156
4.
Superintendent of Central Tax
i. Sub- section (6) of Section 35
ii. Sub-sections (1) and (3) of Section 61
iii. Sub-section (1) of Section 62
iv. Sub-section (7) of Section 65
v. Sub-section (6) of Section 66
vi. Sub-section (11) of Section 67
vii. Sub-section (1) of Section 70
viii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
1[viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74]
ix. Sub-rule (6) of Rule 56
x. Sub-rules (1)
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