Who are the Officers implementing CGST Act & What are their Powers ?

The Board may appoint relevant persons to be officers under the Central Goods and Services Tax Act. 

HIERARCHY UNDER CGST

POWERS OF OFFICERS

·         An officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

·         An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services Tax who is subordinate to him.

·         The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him.

·         The Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on an officer of Central Goods and Services Tax other than those specified in section 98 ( Advance Ruling ) of this Act.

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GSTR-1 Filing dates extended for Turnover less than 1.5 Crores

GSTR-1 filing dates extended for registered persons having Aggregate turnover less than 1.5 Crores as per Notification No. 71/2017- Central tax. 

New deadline dates are:

Months for which GSTR -1 to be filed	Time Limit / Deadline Date
July – September, 2017	10th January 2018
October – December, 2017	15th February 2018
January – March , 2018	30th April 2018

You can also find the relevant notification here: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-71-central-tax-english.pdf

Date: 29/12/2017

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GSTR-1 Filing dates extended for Turnover more than 1.5 Crores

GSTR-1 filing dates extended for registered persons having Aggregate turnover over 1.5 Crores as per Notification No. 72/2017- Central tax. 

New deadline dates are:

Months for which GSTR -1 to be filed	Time Limit / Deadline Date
July – November, 2017	10th January 2018
December , 2017	10th February 2018
January , 2018	10th March 2018
February , 2018	10th April 2018
March , 2018	10th May 2018

You can also find the relevant notification here: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-72-central-tax-english.pdf

Date: 29/12/2017

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