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Circular No. 3/3/2017 GST

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Parent: LIST OF AMENDING ACTS (0e979cfdb4bd9d21eed35b2e34e65d2cd3c00249)

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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 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 S: No. Designation of the officer Functions under Section f the Central Goods and Services Tax Act, 2017 or the rules made thereunder (3 Principal Commissioner/ Commissioner of Central Tax Additional or Joint Commissioner of Central Tax 1_ Sub- section (7) of Section 67 Proviso to Section 78 Sub- sections (1), (2), (5) and (9) of Section 67 Sub-section (1) and (2) of Section 71 Proviso to section 81 Proviso to sub-section (6) of Section 129 Sub-rules (1)(2)(3) and (4) of Rule ii. 1 2 ii. iii. iv Page 1 of 3 To, 139 vi. Sub-rule (2) of Rule 140 1 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 S

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139 · vi. Sub-rule (2) of Rule 140 1 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 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 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-rule (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 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
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