The Central Board of Indirect Taxes and Customs ( CBIC ) has resigned the GST proper officer for registration and composition levy provisions. The board has issued Circular No. 223/17/2024-GST dated 10th July 2024.
The board has amended the circular no. 1/1//2017, vide which functions of proper officer under various sections of Central Goods and Services Tax Act, 2017, relating to Registration and Composition levy under the CGST Act or rules made thereunder were assigned to various officers of the Central Tax.
Following the shift of GST back office operations from ACES-GST to GSTN BO, the CBIC has decided to reassign certain functions under the CGST Act and Rules. The responsibilities under Section 30, Proviso to Sub-section (1) of Section 27, Rule 6, Rule 23, and Rule 25 of the CGST Rules will now be handled by Superintendents of Central Tax instead of Assistant or Deputy Commissioners or Assistant or Deputy Directors of Central Tax.
Accordingly, the following table was substituted:
Table
| Serial Number | Designation of the Officer | Functions under section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder |
| 1 | Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax | i. Sub-section (5) of section 10 |
| 2 | Superintendent of Central Tax | i. Sub-section (8) of section 25 ii. Proviso to sub-section (1) of section 27 iii. Section 28 iv. Section 29 v. Section 30 vi. Rule 6 vii. Rule 9 viii. Rule 10 ix. Rule 12 x. Rule 16 xi. Rule 17 xii. Rule 19 xiii. Rule 22 xiv. Rule 23 xv. Rule 24 xvi. Rule 25 |
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