Circular, 2017
A circular made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
Page 1 of 2 Circular No.1/1/2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26 th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems 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:- Table Serial Number Designation of the Officer Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made Page 2 of 2 thereunder Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax i. Sub-Section (5) of Section ii. Proviso to Sub-Section (1) of Section 27 iii. Section 30 iv. Rule 6 v. Rule 23 vi. Rule 25
2. Superintendent of Central Tax i. Sub-section (8) of Section ii. Section 28 iii. Section 29 iv. Rule 9 v. Rule 10 vi. Rule 12 vii. Rule 16 viii. Rule 17 ix. Rule 19 x. Rule 22 xi. Rule 24
2. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow. -sd- (Upender Gupta) Commissioner (GST)
Provisions this circular answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 2 Definitions — made under this
- Central Goods and Services Tax Act s. 5 Powers of officers — made under this
- Central Goods and Services Tax Act s. 20 Manner of distribution of credit by Input Service Distributor — made under this
- Central Goods and Services Tax Act s. 27 Special provisions relating to casual taxable person and non-resident taxable person
- Central Goods and Services Tax Act s. 28 Amendment of registration
- Central Goods and Services Tax Act s. 29 Cancellation or suspension of registration
- Central Goods and Services Tax Act s. 30 Revocation of cancellation of registration
Other instruments under the same Act
- 01/2026-Central Tax (Rate) — Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 Notification 2026
- 01/2026-Central Tax — Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 Notification 2026
- 02/2026-Central Tax — Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act. Notification 2026
- 01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate) Notification 2025
- 01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 02/2025-Central Tax (Rate) — Seeks to amend Notification no. 02/2017- Central Tax (Rate) Notification 2025
- 02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate) Notification 2025
- 03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 Notification 2025
- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
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