1st Circular under GST

Hello Everybody,

CBEC has released its 1st Circular under GST Law on 26th June, 2017. CBEC has segregated the powers to various authorities under GST:
The Circular is as under:

Subject: Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – 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) (hereinafter referred to as the Act) 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 said Act, 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 of the said Act or the rules made thereunder mentioned in the corresponding entry in Column (3) of the said Table:-


Designation of Officer
Under Provisions of CGST Act, & CGST Rules
Assistant or Deputy Commissioner of Central Tax & Assistant or Deputy Directors of Central Tax
i.Sub Sub-Section(5) of 10 - Penalty for tax paid under Composition scheme eventhough, not eligible as Composition scheme
ii. Proviso to Sub-Section  (1) of Section 27 - Certificate of registration to Casual Tax Payers & Non Resident Tax payers
iii. Section 30 - Revocation of cancellation of registration
iv. Rule 6 - Validity of Composition Scheme - Admission to or  withdrawal from the scheme
v. Rule 23- Revocation of cancellation of registration
vi. Rule 25 - Physical verification of premises in certain cases
Superintendent  of Central Tax
i. Sub Sub-section (8)  Section 25- Registration by Proper Officer
ii. Section 28 - Amendment of Registration
iii. Section 29 - Cancellation of Registration
iv.Rule 9 - Verification of Registration Application & its approval
v. Rule 10 - Issue of Registration certificate
vi.  Rule 12 - Registrations to TDS deductors & TCS collectors
vii.  Rule 16 - Voluntary Registration
viii. Rule 17- Assignment of Unique Ids for specific entities
ix.  Rule 19- Amendment of Registration
x.  Rule 22 - Cancellation of Registration
xi. Rule 24 - Migration of persons registered under existing law

Regards

Kumara Swamy A

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