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
\nF. No. 349\/75\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, Dated the 5th July, 2017
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/ Commissioners of Central Tax (All)\/ Director General of Systems
\nMadam\/Sir,
\nSubject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.
\nIn exercise of the powers conferred by clause (91) <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Central Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (1) and (2) of Rule 145 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 20173\/3\/2017 Dated:- 5-7-2017 CGST – CircularsGSTCircular 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, … Continue reading “Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5891","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5891"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5891\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\ni. Sub- section (7) of Section 67
\nii. Proviso to Section 78
\n2.
\nAdditional or Joint
\nCommissioner of Central Tax
\ni. Sub- sections (1), (2), (5) and (9) of Section 67
\nii. Sub-section (1) and (2) of Section 71
\niii. Proviso to section 81
\niv. Proviso to sub-section (6) of Section 129
\nv. Sub-rules (1),(2),(3) and (4) of Rule 139
\nvi. Sub-rule (2) of Rule 140
\n3.
\nDeputy or Assistant Commissioner of Central Tax
\ni. Sub-sections (5), (6), (7) and (10) of Section 54
\nii. Sub-sections (1), (2) and (3) of Section 60
\niii. Section 63
\niv. Sub-section (1) of Section 64
\nv. Sub-section (6) of Section 65
\n2[****]
\nvii. Sub-sections (2), (3), (6) and (8) of Section 76
\nviii. Sub-section (1) of Section 79
\nix. Section 123
\nx. Section<\/p>\n
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\nxxxii. Rule 146
\nxxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147
\nxxxiv. Sub-rules(1),(2) and (3) of Rule 151
\nxxxv. Rule 152
\nxxxvi. Rule 153
\nxxxvii. Rule 155
\nxxxviii. Rule 156
\n4.
\nSuperintendent of Central Tax
\ni. Sub- section (6) of Section 35
\nii. Sub-sections (1) and (3) of Section 61
\niii. Sub-section (1) of Section 62
\niv. Sub-section (7) of Section 65
\nv. Sub-section (6) of Section 66
\nvi. Sub-section (11) of Section 67
\nvii. Sub-section (1) of Section 70
\nviii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
\n1[viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74]
\nix. Sub-rule (6) of Rule 56
\nx. Sub-rules (1)<\/p>\n
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