Public Notice No. 572/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 17th May, 2018 on the custody of public records [C1J-VWK]
As at 7 September 2026. In force. No commencement recorded.
Public Notice No. 572/2018
GOVERNMENT OF INDIA
Office of the Commissioner of Central Tax, Bengaluru
Bengaluru, dated the 17th May, 2018
PUBLIC NOTICE
To
All Statistics Officers,
Subject: The custody of public records by records officers 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 custody of public records by records officers.
2. The matter has been examined. Every records officer carrying on the custody of public records shall make an application in Form 4 to the Administrative Tribunal within twenty-one days, accompanied by a fee of one thousand rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the custody of public records is undertaken, and the Administrative Tribunal 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)
Made under
Recital: "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.". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.
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