In exercise of the powers conferred by section 2(91) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 and subject to section 5(2) of the CGST Act, 2017, the CBEC has nominated certain officers to functions as the proper officers in relation to various sections of the of the CGST Act 2017/ CGST Rules 2017.
In other words, the CBEC has notified the “Proper Officer” in respect of Provisions relating to Registration and Composition Levy under the Central Goods and Services Tax (CGST) Act, 2017 and/ or the Central Goods and Services Tax (CGST) Rules, 2017, as under:
|Designation of Proper Officer||Functions under CGST Act, 2017/ CGST Rules 2017|
|Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax|
|Superintendent of Central Tax||i) Sub-section (8) of Section 25; ii) Section 28; iii) Section 29; iv) Rule 9; v) Rule 10; vi) Rule 12; vii) Rule 16; viii) Rule 17; ix) Rule 19; x) Rule 22; xi) Rule 24.|
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