Clause 1

1. In exercise of the powers conferred by Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the said Act, the Board, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the of the said Act or the rules made thereunder mentioned in the corresponding entry in Column (3) of the said Table:-

Table

Serial Designation of the Officer Functions under Section of the Number Central Goods and Services Tax Act, 2017 or the rules made

thereunder

(1) (2) (3) i. Sub-Section (5) of Section 10 Assistant or Deputy Commissioners ii. Proviso to Sub-Section (1) of Central Tax and Assistant or of Section 27 1. Deputy Directors of Central Tax iii. Section 30 iv. Rule 6 v. Rule 23 vi. Rule 25 i. Sub-section (8) of Section 25 ii. Section 28 iii. Section 29 iv. Rule 9 v. Rule 10

2. Superintendent of Central Tax vi. Rule 12 vii. Rule 16 viii. Rule 17 ix. Rule 19 x. Rule 22 xi. Rule 24

2. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

-sd-