CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017: GST Circular 1/2017

Proper Officer(s) for the purpose of Registration and Composition Levy under the CGST Act 2017/ CGST Rules 2017 notified by the CBEC: GST Circular No. 1/2017 dt. 26 June 2017

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:

Proper Officer for CGST Registration/ Composition: CBEC GST Circular 1/2017 dt. 26 June 2017

Designation of Proper OfficerFunctions under CGST Act, 2017/ CGST Rules 2017
Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax

i) Sub-Section (5) of Section 10; ii) Proviso to Sub-Section (1) of Section 27; iii) Section 30; iv) Rule 6; v) Rule 23; vi) Rule 25.

Superintendent of Central Taxi) 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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