Public Notice No. 2070/2022 of the Office of the Commissioner of Central Tax, Bengaluru dated 9th December, 2022 on the administration of a department [C14-1WN]

Public Notice No. 2070/2022

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Bengaluru

Bengaluru, dated the 9th December, 2022

PUBLIC NOTICE

To

All Secretaries,

Subject: The administration of a department by heads of a department under the Central Goods and Services Tax Act, 2017, regarding.

Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.

1. References have been received seeking clarification on the manner in which section 168 applies to the administration of a department by heads of a department.

2. The matter has been examined. Every head of a department carrying on the administration of a department shall make an application in Form 2 to the Director General of Archives within twenty-one days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the administration of a department is undertaken, and the Director General of Archives shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Bengaluru.

(Under Secretary to the Government of India)