This circular provides clarification on the designation of proper officers for exercising powers and performing functions relating to registration and composition levy under the Central Goods and Services Tax Act, 2017 and the rules made thereunder.

It assigns specific functions to different levels of Central Tax officers to ensure clarity of jurisdiction and uniform implementation. Assistant or Deputy Commissioners of Central Tax (and Assistant/Deputy Directors) are designated as proper officers for matters such as withdrawal from the composition scheme, handling migration and amendments, cancellation and revocation of registration, and related procedural rules. Superintendents of Central Tax are designated as proper officers for functions including grant of registration, suo motu registration, cancellation and suspension of registration, and processing of applications and notices under the relevant sections and rules.

By clearly allocating responsibilities among officers, the circular aims to avoid jurisdictional ambiguity, streamline registration-related processes, and facilitate smooth implementation of GST provisions from the inception of the law.