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The Central Goods and Services Tax Act, 2017 CIRCULARS and ADVANCE RULING
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Body Circular No.3/3/2017 F. No. 349/75/2017-GST Dated 7th 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) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) 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 Central Goods and Services Tax Act, 2017, 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 Central Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:-

Table

S. No. Designation of the officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1) (2) (3)
1 Principal Commissioner/ Commissioner 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

Commissionerof 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
    vi. Sub-sections (1), (2), (3), (5), (6), (7),

(9), (10) of Section 74

    vii. Sub-sections (2), (3), (6) and (8) of Section 76
    viii. Sub-section (1) of Section 79
    ix. Section 123
    x. Section 127
    xi. Sub-section (3) of Section 129
    xii. Sub- sections (6) and (7) of Section 130
    xiii. Sub- section (1) of Section 142
    xiv. Sub-rule (2) of Rule 82
    xv. Sub-rule (4) of Rule 86
    xvi. Explanation to Rule 86
    xvii. Sub-rule (11) of Rule 87
    xviii. Explanation 2 to Rule 87
    xix. Sub-rules (2) and (3) of Rule 90
    xx. Sub-rules (2) and (3) of Rule 91
    xxi. Sub-rules(1), (2), (3), (4) and (5) of Rule 92
    xxii. Explanation to Rule 93
    xxiii. Rule 94
    xxiv. Sub-rule (6) of Rule 96
    xxv. Sub-rule (2) of Rule 97
    xxvi. Sub-rule (2), (3), (4), (5) and (7) of Rule 98
    xxvii. Sub-rule (2) of Rule 100
    xxviii. Sub-rules (2), (3), (4) and (5) of Rule 101
    xxix. Rule 143
    xxx. Sub-rules (1), (3), (4), (5), (6) and (7) of Rule 144
    xxxi. Sub-rules (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

-sd-

(Upender Gupta)

Commissioner (GST)