Quick Summary
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
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FAQ :
The circular amends the designation of the 'Proper Officer' responsible for GST registration and composition levy provisions under the CGST Act and its rules.
Circular No. 223/17/2024-GST, issued on July 10, 2024, amends the earlier Circular No. 1/1/2017-CT dated June 26, 2017.
The amendments affect provisions related to Registration and Composition Levy under the CGST Act, 2017, and the CGST Rules, 2017, including specific sections and rules.
Functions related to section 30 and the Proviso to sub-section (1) of section 27 of the CGST Act, and rules 6, 23, and 25 of the CGST Rules, may now be assigned to Superintendents of Central Tax.
The amendments are a consequence of the shifting of GST back office operations from ACES-GST to GSTN BO.
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