The GST circular revises the roles of officers handling registration and composition levy under the Central Goods and Services Tax (CGST) Act. Previously, these functions were assigned to Assistant or Deputy Commissioners and Assistant or Deputy Directors of Central Tax. However, due to a shift in GST back office operations, these responsibilities will now be managed by the Superintendent of Central Tax.

The update changes the table in Circular No. 1/1/2017-CT to reflect this new assignment of duties. Specifically, the Superintendent of Central Tax will now oversee various sections and rules under the CGST Act, including sections related to registration and composition levy, which were previously under the purview of higher-ranking officials. The circular also requests that trade notices be issued to inform the public of this change and invites