The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (… — LIST OF AMENDING ACTS

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 Composition under the Central Goods and Services Tax Act, 2017–Reg. 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 Central Board of Excise and Customs F. No. 349/75/2017 -GST Government of India Ministry of Finance Department of Revenue GST Policy Wing New Delhi, Dated the 5 th July, 2017 139 vi. Sub - rule (2) of Rule 140 3. Deputy or Assistant Commissionerof 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 vi. Sub - sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 vii. Sub - sections (2), (3), (6) and (8) of Section 76 viii. Sub - section (1) of Section 79 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 x