This circular provides amendments to Circular No. 1/1/2017-CT dated 26th June 2017, which originally assigned functions of proper officers for provisions relating to registration and composition levy under the CGST Act, 2017 and its rules.

It clarifies that, following the migration of GST back-office operations from ACES-GST to GSTN Back Office (BO), the powers of proper officers under Section 30 and the proviso to Section 27(1) of the CGST Act, as well as under Rules 6, 23, and 25 of the CGST Rules, 2017, are now assigned to the Superintendent of Central Tax, instead of Assistant or Deputy Commissioners/Directors of Central Tax.

The revised table of officer designations and corresponding functions under various sections and rules has been substituted in place of the earlier one. This change aims to streamline operational responsibilities and improve efficiency in registration-related and composition scheme matters.