Subject
Amendment in circular no. 1/1/2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder
Content
Attention is invited to Circular no. 1/1/2017-CT dated 26.06.2017 vide which functions of proper officer under various sections of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) relating to Registration and Composition levy under the CGST Act or rules made thereunder were assigned to various officers of the Central Tax. 1.2 Consequent to the shifti…