Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017.

GST – States – F.No. 3251/CTD/GST/2017 – Dated:- 19-9-2017 – F.No.3251/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt.19.09.2017 NOTIFICATION Subject: Proper officer relating to provisions of Registration and Composition under the Puducherry Goods and Services Tax Act, 2017. In exercise of the powers conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) the Commissioner of State Tax, Puducherry, hereby assigns the officers mentioned in column (2) of the Table below, the functions as the 'Proper Officer' in relation to registration and composition under the Puducherry Goods and Services Tax Act, 2017 or

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9 Cancellation of registration. v. sub-sections (1), (2) of section 30 Revocation of cancellation of registration. vi. rule 6 Validity of Composition levy vii. sub-rule (1), (2), (3), (4), (5) of rule 9 Verification of the application and approval. viii. sub-rule (4) of rule 10 Issue of registration certification. ix. sub-rule (2), proviso of rule 12 Grant of registration to person required to deduct tax at source or to collect tax at source. x. sub-rule (1) of rule 16 Suo moto registration. xi. sub-rule (2) of rule 17 Assignment of Unique Identity Number to certain special entities. xii. sub-rule (2), (4), (5), proviso of rule 19 Amendment of registration. xiii. sub-rule (1) of rule 22 Cancellation of registration. xiv. sub-rule (1), (2)b,

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