<p><a href="https://cms.plasament.com/storage/nisha/circular-no-223-2024.pdf">circular-no-223-2024</a><br>The <strong>Government of India</strong>, through <strong>Circular No. 223/17/2024-GST</strong>, issued on <strong>July 10, 2024</strong>, amends <strong>Circular No. 1/1/2017-CT</strong> to <strong>reassign the functions of the proper officer for GST registration and composition levy-related matters</strong>. This change is in response to the <strong>transition of GST back-office operations from ACES-GST to GSTN BO</strong>.</p><hr><h3><strong>1. Key Changes in Proper Officer Designation</strong></h3><ul><li>Previously, <strong>Assistant/Deputy Commissioners</strong> of Central Tax handled various <strong>registration and composition levy functions</strong>.</li><li>Now, <strong>Superintendents of Central Tax</strong> will be responsible for specific functions under <strong>Sections 27, 28, 29, and 30</strong> of the CGST Act and related GST rules.</li></ul><hr><h3><strong>2. Updated Roles and Responsibilities</strong></h3><figure class="table"><table><thead><tr><th><strong>Designation</strong></th><th><strong>Functions under CGST Act & Rules</strong></th></tr></thead><tbody><tr><td><strong>Assistant/Deputy Commissioners of Central Tax</strong></td><td><strong>Section 10(5)</strong> (Composition Scheme)</td></tr><tr><td><strong>Superintendent of Central Tax</strong></td><td><strong>Sections 25(8), 27(1) Proviso, 28, 29, 30</strong> (Registration, Amendments, Cancellation, Revocation) and <strong>Rules 6, 9, 10, 12, 16, 17, 19, 22, 23, 24, 25</strong></td></tr></tbody></table></figure><hr><h3><strong>3. Impact of the Changes</strong></h3><ul><li><strong>Faster Processing</strong>: Delegating responsibilities to <strong>Superintendents</strong> may speed up GST <strong>registration approvals, cancellations, and modifications</strong>.</li><li><strong>Simplified Compliance</strong>: Businesses now have a <strong>direct point of contact</strong> for registration-related matters.</li><li><strong>Better Administrative Efficiency</strong>: The transition to <strong>GSTN BO</strong> allows for <strong>more streamlined handling</strong> of back-office tasks.</li></ul><hr><h3><strong>4. Compliance and Industry Adaptation</strong></h3><ul><li>Businesses should <strong>note the revised hierarchy</strong> for <strong>registration and composition levy matters</strong>.</li><li>Taxpayers may experience <strong>faster responses</strong> for registration-related requests.</li><li><strong>Trade notices will be issued</strong> to ensure awareness among stakeholders.</li></ul>