About Us

C P C & Company (hereinafter referred to as ‘CPC’) was established in 2009 and has grown to meet the challenges of the complex world of business and emerging technologies. We cater to the evolving needs of the industry and our clients.

Contact Info

CGST Notification No. 3/2017

  • Home
  • Knowledge Hub
  • GST
  • CGST ACT 2017
  • CGST Act Notification
  • CGST Notification No. 3/2017

CGST Notification No. 3/2017

What does this Notification say?

This notification designated 'Proper Officers' for various provisions of the CGST Act. Different GST functions such as registration approval, cancellation, refund processing, audit, assessment and recovery are assigned to specific officers. This avoids confusion and ensures that only legally authorised officers perform statutory functions, improving transparency and accountability.

Example

Example: A business registered under GST interacts with the designated GST officer for registration, assessment or compliance based on the powers assigned under the notification.

Key Points

  • Defines/implements an important administrative aspect of GST.
  • Supports smooth implementation of the CGST Act.
  • Provides legal authority under GST.
  • Improves compliance and administration.
  • Important for taxpayers and officers.

One-Line Summary

Notification No. 3/2017 – Appointment of Proper Officers simplified the initial implementation of the CGST Act.

CA Darshit Mehta

CA Darshit Mehta

Partner

Partner at CPC&Co., 18 years of managerial and leadership experience in financial planning and analysis, accounting, indirect taxation advisory, corporate compliance, and back-office automation.

The content provided in this article is intended solely for educational and informational purposes and should not be construed as professional accounting, taxation, legal, or financial advice. Readers are advised to consult a qualified professional before making any financial, tax, legal, or business decisions based on the information contained herein.
Disclaimer