Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs GST Policy Wing To, The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Directors General / Directors General (All) Madam/Sir, Subject: Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder–reg. Attention is invited to the Board’s circular No. 1/1/2017-GST dated 26th June, 2017, through which the Board had assigned proper officers for provisions relating to registration and composition levy under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “CGST Act”) and t.......