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Informative
CBIC Issues Amendments to Circular on Proper Officers for GST Registration and Composition Levy
Update / Judgement Date
11 Jul 2024
Source
Author
Team — WCP Legal Desk
Reading Time
1 min read
Corporate ComplianceExcise, VAT & CustomGST
The CBIC has issued Circular No. 223/17/2024-GST, amending the designation of "Proper Officers" for GST Registration and Composition Levy. Effective July 10, 2024, functions previously assigned to Assistant or Deputy Commissioners of Central Tax are now designated to Superintendents of Central Tax. These changes impact responsibilities under sections 27, 28, 29, and 30 of the CGST Act, as well as specific CGST rules. The amendments aim to streamline GST operations following the transition from ACES-GST to GSTN BO.
