GST PROPER OFFICER RELATING TO PROVISIONS OTHER THAN REGISTRATION AND COMPOSITION UNDER THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

CIRCULAR NO.3/3/2017-GST, DATED 5-7-2017
AS AMENDED BY CIRCULAR NO.31/05/2018-GST, DATED 9-2-2018

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 Commissioner of 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
			1 [ *** ]
		vii.	Sub-sections (2), (3), (6) and (8) of Section 76
		viii.	Sub-section (1) of Section 79 ix. Section 123 x Section 127
		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-rules (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
		xxxviii.	Rule 156
4.	Superintendent of Central Tax	i.	Sub-section (6) of Section 35
		ii.	Sub-sections (1) and (3) of Section 61
		iii.	Sub-section (1) of Section 62
		iv.	Sub-section (7) of Section 65
		v.	Sub-section (6) of Section 66
		vi.	Sub-section (11) of Section 67
		vii.	Sub-section (1) of Section 70
		viii.	Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
		2 [ (viii)(a).	Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74 ]
		ix.	Sub-rule (6) of Rule 56
		x.	Sub-rules (1), (2) and (3) of Rule 99
		xi.	Sub-rule (1) of Rule 132
		xii.	Sub-rule (1), (2), (3) and (7) of Rule 142
		xiii.	Rule 150
5.	Inspector of Central Tax	i.	Sub-section (3) of Section 68
		ii.	Sub-rule (17) of Rule 56
		iii.	Sub-rule (5) of Rule 58

2. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

3. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board.