TMI BlogProper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi, Dated the 5th July, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems Madam/Sir, Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 Reg. In exercise of the powers conferred by clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) (2) (3) 1. Principal Commissioner/ Commissioner of Central Tax i. Sub- section (7) of Section 67 ii. Proviso to Section 78 2. Additional or Joint Commissioner of Central Tax i. Sub- sections (1), (2), (5) and (9) of Section 67 ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 130 xiii. Sub- section (1) of Section 142 xiv. Sub-rule (2) of Rule 82 xv. Sub-rule (4) of Rule 86 xvi. Explanation to Rule 86 xvii. Sub-rule (11) of Rule 87 xviii. Explanation 2 to Rule 87 xix. Sub-rules (2) and (3) of Rule 90 xx. Sub-rules (2) and (3) of Rule 91 xxi. Sub-rules(1), (2), (3), (4) and (5) of Rule 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - section (6) of Section 35 ii. Sub-sections (1) and (3) of Section 61 iii. Sub-section (1) of Section 62 iv. Sub-section (7) of Section 65 v. Sub-section (6) of Section 66 vi. Sub-section (11) of Section 67 vii. Sub-section (1) of Section 70 viii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 1 [ viii(a). Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... **************** NOTES:- 1. Inserted vide Circular No. 31/05/2018 - GST dated 09-02-2018 2. Omitted vide Circular No. 31/05/2018 - GST dated 09-02-2018 before it was read as, vi. Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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