Public Notice No. 4525/2018 of the Office of the Commissioner of Central Tax, Delhi dated 15th March, 2018 on the administration of a department [C1H-0GG]

Public Notice No. 4525/2018

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Delhi

Delhi, dated the 15th March, 2018

PUBLIC NOTICE

To

All Statistics Officers,

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 3 to the Director General of Archives within one hundred and twenty days, accompanied by a fee of ten 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 one hundred and twenty 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, Delhi.

(Under Secretary to the Government of India)