<h3><strong>Key Highlights from CBIC Circular No. 3/3/2017-GST</strong></h3><p>The Central Board of Excise and Customs (CBIC) issued <strong>Circular No. 3/3/2017-GST</strong> on <strong>July 5, 2017</strong>, to clarify the designation of proper officers for handling various GST provisions <strong>other than registration and composition levy</strong>. This structured assignment of responsibilities ensures efficient GST enforcement and compliance.</p><h3><strong>1. Roles & Responsibilities of Proper Officers</strong></h3><p>The circular defines the jurisdiction of GST officials at different levels:</p><h4><strong>A. Principal Commissioner/Commissioner of Central Tax</strong></h4><ul><li><strong>Section 67(7):</strong> Confiscation of goods/documents.</li><li><strong>Section 78 (Proviso):</strong> Recovery of tax dues after demand notice.</li></ul><h4><strong>B. Additional/Joint Commissioner of Central Tax</strong></h4><ul><li><strong>Section 67:</strong> Powers of inspection, search, and seizure.</li><li><strong>Section 71:</strong> Access to business premises for verification.</li><li><strong>Section 81 & 129(6):</strong> Confiscation-related decisions.</li><li><strong>Rule 139 & 140:</strong> Handling seized goods and their release.</li></ul><h4><strong>C. Deputy/Assistant Commissioner of Central Tax</strong></h4><ul><li><strong>Section 54(5-10):</strong> Refund processing.</li><li><strong>Sections 60, 63, 64, 65, 74, 76:</strong> Assessment and audit responsibilities.</li><li><strong>Section 127 & 129:</strong> Tax penalty-related duties.</li><li><strong>Various Rules (82-156):</strong> Administrative oversight in tax collection, penalties, and disputes.</li></ul><h4><strong>D. Superintendent of Central Tax</strong></h4><ul><li><strong>Section 35(6), 61, 62, 65, 66, 67:</strong> Audit, assessment, and investigation duties.</li><li><strong>Rules 56, 99, 132, 142:</strong> Verification of documents and records.</li></ul><h4><strong>E. Inspector of Central Tax</strong></h4><ul><li><strong>Section 68(3):</strong> Inspection of goods in transit.</li><li><strong>Rules 56(17), 58(5):</strong> Record maintenance oversight.</li><li><a href="https://cms.plasament.com/storage/chirag-singla/circularno-3-gst-2.pdf">circularno-3-gst-2</a><br> </li></ul>