Circular No. 223/17/2024-GST: Amendment in the designation of proper officers for various functions related to Registration and Composition Levy
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 223/17/2024-GST, amending the designation of proper officers for various functions related to Registration and Composition Levy under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Central Goods and Services Tax Rules, 2017 (CGST Rules).
Background
Reference is made to Circular No. 1/1/2017-CT dated 26.06.2017, which initially assigned the functions of proper officers under the CGST Act to various Central Tax officers. With the transition of GST back-office operations from ACES-GST to GSTN BO, the CBIC has now revised the officer designations responsible for certain functions under the CGST Act and Rules.
Key Amendments
The Board has decided that the functions of the proper officer concerning section 30 and the proviso to sub-section (1) of section 27 of the CGST Act, as well as rule 6, rule 23, and rule 25 of the CGST Rules, will now be assigned to the Superintendent of Central Tax. Previously, these functions were assigned to Assistant or Deputy Commissioners of Central Tax or Assistant or Deputy Directors of Central Tax.
Updated Table of Officer Designations and Functions
The following table supersedes the table in Circular No. 1/1/2017-CT dated 26.06.2017:
| Serial Number | Designation of the Proper Officer | Functions under section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder |
| (1) | (2) | (3) |
|
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. 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 |
Conclusion
To ensure a smooth transition and effective dissemination of this information, the CBIC requests the issuance of suitable trade notices to publicize the contents of this circular.
For further details, please refer the complete circular issued by the CBIC through the link given below.
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