Circular no-03/2017-F. No. 349/75/2017-GST-Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg

Circular 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, 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 Compositionunder the Central Goods and Services Tax Act, 2017–Reg.

In exercise of the powers conferred by clause (91) of section 2 of the Central Goodsand Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods andServices Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the CentralGoods and Services Tax Act, 2017, the Board, hereby assigns the officers mentioned inColumn (2) of the Table below, the functions as the proper officers in relation to the varioussections 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:-

Download;-https://www.cbic.gov.in/resources//htdocs-cbec/gst/circularno-3-gst.pdf

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