In exercise of the powers conferred by clause (91) of section 2 of the CGST Act, 2017 (12 of 2017) read with Section 20 of the IGST Act (13 of 2017) and subject to sub-section (2) of section 5 of the CGST Act, 2017, the Board, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the CGST Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:-

SN

Designation of the officer

Functions u/s of the CGST Act, 2017 or the rules made thereunder

(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. Sub-section (1) and (2) of Section 71

iii. Proviso to section 81

iv. Proviso to sub-section (6) of Section 129

v. Sub-rules (1),(2),(3) and (4) of Rule 139

vi. Sub-rule (2) of Rule 140

3.

Deputy or Assistant Commissioner of Central Tax

i. Sub-sections (5), (6), (7) and (10) of Section 54

ii. Sub-sections (1), (2) and (3) of Section 60

iii. Section 63

iv. Sub-section (1) of Section 64

v. Sub-section (6) of Section 65

[1][***]

vii. Sub-sections (2), (3), (6) and (8) of Section 76

viii. Sub-section (1) of Section 79

ix. Section 123

x. Section 127

xi. Sub-section (3) of Section 129

xii. Sub- sections (6) and (7) of Section 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

xxii. Explanation to Rule 93

xxiii. Rule 94

xxiv. Sub-rule (6) of Rule 96

xxv. Sub-rule (2) of Rule 97

xxvi. Sub-rule (2), (3), (4), (5) and (7) of Rule 98

xxvii. Sub-rule (2) of Rule 100

xxviii. Sub-rules (2), (3), (4) and (5) of Rule 101

xxix. Rule 143

xxx. Sub-rules (1), (3), (4), (5), (6) and (7) of Rule 144

xxxi. Sub-rules (1) and (2) of Rule 145

xxxii. Rule 146

xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147

xxxiv. Sub-rules(1),(2) and (3) of Rule 151

xxxv. Rule 152

xxxvi. Rule 153

xxxvii. Rule 155

xxxviii. Rule 156

4.

Superintendent of Central Tax

i. Sub- 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

[2][viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74]

ix. Sub-rule (6) of Rule 56

x. Sub-rules (1), (2) and (3) of Rule 99

xi. Sub-rule (1) of Rule 132

xii. Sub-rule (1), (2), (3) and (7) of Rule 142

xiii. Rule 150

5.

Inspector of Central Tax

i. Sub-section (3) of Section 68

ii. Sub- rule (17) of Rule 56

iii. Sub- rule (5) of Rule 58