Section No. 5 - Powers of officers
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
01/01/2017 - GST 26.06.2017 |
It specifies proper officer for provisions relating to registration and composition levy under the CGST Act, 2017 or the rules made thereunder. |
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03/03/2017 - GST 05.07.2017 |
It specifies proper officer in respect of provisions other than registration and composition levy under the CGST Act, 2017 |
Amended vide Circular No.
31/5/2018-GST, dated 09.02.2018. |
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09/09/2017 - GST 18.10.2017 |
It authorizes officers for enrolling or rejecting applications for GST Registrations. |
Also issued under Section 20 of the IGST Act, 2017
|
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31/05/2018 - GST 09.02.2018 |
Proper Officer under Sections 73 and 74 of the CGST Act, 2017 and IGST Act, 2017. |
Also issued under Section 20 of the IGST Act, 2017
|