CBIC Clarifies Proper Officers for GST Registration & Composition Levy – Circular No. 1/1/2017
<h3><strong>Key Highlights from CBIC Circular No. 1/1/2017-GST</strong></h3><p>The Central Board of Excise and Customs (CBIC) issued <strong>Circular No. 1/1/2017-GST</strong> on <strong>June 26, 2017</strong>, to clarify the designation of proper officers responsible for administering <strong>GST registration and composition levy</strong> provisions under the <strong>CGST Act, 2017</strong>. This clarification ensures a structured implementation of GST rules and streamlines tax compliance for businesses.</p><h3><strong>1. Roles and Responsibilities of Proper Officers</strong></h3><p>The circular assigns specific functions under the CGST Act to the following officers:</p><h4><strong>A. Assistant/Deputy Commissioners & Assistant/Deputy Directors of Central Tax</strong></h4><p>They are responsible for:</p><ul><li><strong>Section 10(5):</strong> Cancellation of composition levy for non-compliance.</li><li><strong>Section 27(1) (Proviso):</strong> Registration provisions for casual taxable persons and non-resident taxable persons.</li><li><strong>Section 30:</strong> Revocation of canceled registration.</li><li><strong>Rules 6, 23, and 25:</strong> Registration and composition levy-related procedures.</li></ul><h4><strong>B. Superintendents of Central Tax</strong></h4><p>They handle:</p><ul><li><strong>Section 25(8):</strong> Special provisions for registration.</li><li><strong>Sections 28 & 29:</strong> Amendments and cancellation of GST registration.</li><li><strong>Rules 9, 10, 12, 16, 17, 19, 22, and 24:</strong> Various procedural aspects related to GST registration.</li></ul><h3><strong>2. Implementation & Compliance</strong></h3><ul><li>The circular directs tax authorities to issue <strong>trade notices</strong> for better awareness among businesses.</li><li>Any <strong>implementation difficulties</strong> should be reported to the CBIC.</li><li><a href="https://cms.plasament.com/storage/chirag-singla/circularno-1-gst-1.pdf">circularno-1-gst-1</a><br> </li></ul>