GST Updates

Gist of Notifications/Circulars for Proper Officer under CGST/IGST Act

Relevant Notifications for Proper Officer-Central Tax Non-Tariff  

 

Notification No. Date of Notification Relevant Section /Rule Notification Referred Brief about the Notification

 

2/2017-Central Tax19th June 2017Section 3 read with Section 5 of CGST Act and Section 3 of IGST Act

 

Not ApplicableNotifying jurisdiction of Central Tax Officers
14/2017 – Central Tax1st July 2017Section 3 read with Section 5 of CGST Act and Section 3 of IGST Act

 

Not ApplicableAssigning jurisdiction and power to officers of various directorates
39/2017-Central Tax13th October 2017Sub-Section (1) of Section 6 of CGST Act

 

Not ApplicableSeeks to cross-empower State Tax officers for processing and grant of refund
10/2018-Central Tax23rd January 2018Sub-Section (1) Of Section 6 of CGST Act

 

39/2017 – Central Tax dated the 13th October, 2017Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

 

79/2018-Central Tax31st December 2018Sub-section (1) of section 5 of CGST Act2/2017- Central Tax, dated the 19th June, 2017Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017.

 

04/2019-Central Tax29th January 2019Section 3 read with section 5 of CGST Act2/2017- Central Tax, dated theSeeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)

 

 

Relevant Notifications for Proper Officer-Integrated Tax Non-Tariff  

 

Notification No. Date of Notification Relevant Section /Rule Notification Referred Brief about the Notification

 

11/2017 –Integrated Tax13th October 2017Section 4 of IGST ActNot ApplicableSeeks to cross-empower State Tax officers for processing and grant of refund

 

01/2018-Integrated Tax23rd January 2018Section 4 of IGST Act11/2017 – Integrated Tax dated the 13th October, 2017Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

 

 

Relevant Circulars-CGST- Proper Officer

 

Notification No. Date of Notification Relevant Section /Rule Notification Referred Brief about the Notification

 

Circular No.1/1/201726th June 2017Clause (91) of section 2 of CGST Act read with Section 20 of IGST Act and subject to sub-section (2) of section 5 of CGST ActF. No. 349/75/2017-GSTProper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

 

Circular No. 3/3/2017 – GST5th July 2017Clause (91) of section 2 of CGST Act read with Section 20 of IGST Act and subject to sub-section (2) of section 5 of CGST ActF. No. 349/75/2017-GSTProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg

 

Circular No 9/9/2017- GST18th October 2017Clause (91) of section 2 of CGST Act read with Section 20 of IGST Act and subject to sub-section (2) of section 5 of CGST Act

 

F. No. 349/75/2017-GSTAuthorized officer for enrollment of Goods and Services Tax Practitioner

 

Circular No. 31/201809th February 2018Circular No. 1/1/2017-GST dated 26th June, 2017 and Circular No. 3/3/2017 – GST dated 5th July, 2017

 

F. No. 349/75/2017-GSTProper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

 

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