CBEC notifies Proper Officer under CGST (other than Registration/ Composition)

CBEC notifies Proper Officer under CGST (other than Registration/ Composition)

The CBEC has notified the proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017, as under:

Proper Officer under CGST (other than Registration/ Composition): CBEC Circular 3/3/2017 GST dt. 5 Jul. 2017

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:- (..contd… please refer above attachment for details)

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