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CBIC Issues Amendments to Circular on Proper Officers for GST Registration and Composition Levy

Last updated: 11 July 2024


In a significant update to the GST framework, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 223/17/2024-GST on July 10, 2024. This circular introduces amendments to the earlier Circular No. 1/1/2017-CT dated June 26, 2017. The amendments pertain to the designation of the "Proper Officer" responsible for provisions relating to Registration and Composition Levy under the Central Goods and Services Tax (CGST) Act, 2017, and the rules made thereunder.

CBIC Issues Amendments to Circular on Proper Officers for GST Registration and Composition Levy

Attention is invited to Circular no. 1/1/2017-CT dated June 26, 2017 vide which functions of proper officer under various sections of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") relating to Registration and Composition levy under the CGST Act or rules made thereunder were assigned to various officers of the Central Tax.

Consequent to the shifting of the GST back office operations of Central Board of Indirect Tax & Customs from ACES-GST to GSTN BO, it has now been decided by the Board that the functions of proper officer in relation to section 30 & Proviso to sub-section (1) of section 27 of CGST Act, as well as rule 6, rule 23 & rule 25 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the "CGST Rules") may be assigned to Superintendent of Central Tax instead of Assistant or Deputy Commissioners of Central Tax or Assistant or Deputy Directors of Central Tax.

Accordingly, the table in Circular no. 1/1/2017-CT dated June 26, 2017 may be substituted by the following table:-

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)

(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. 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

It is requested that suitable trade notices may be issued to publicize the contents of this circular.

Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

Official copy of the circular has also been attached

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