This circular provides clarity on the designation of proper officers for discharging various functions under the CGST Act, 2017 and the rules made thereunder, excluding matters relating to registration and composition.

It specifies, in a detailed tabular format, the allocation of statutory powers and functions among different levels of Central Tax officers, namely Principal Commissioner/Commissioner, Additional or Joint Commissioner, Deputy or Assistant Commissioner, Superintendent, and Inspector of Central Tax. Each category of officer is assigned specific functions under identified sections of the CGST Act and corresponding rules, covering areas such as search and seizure, assessment, adjudication, recovery, refunds, inspections, audits, detention and confiscation of goods, and procedural compliances.

The circular ensures that actions under the CGST Act are exercised only by duly authorized officers, thereby avoiding jurisdictional ambiguity and ensuring uniform implementation of the law across the field formations. It also facilitates administrative clarity for taxpayers and tax officers by clearly defining responsibility and authority at each level.

This clarification is intended to support smooth enforcement of GST provisions during the initial phase of implementation.