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CGST ACT
[Amended upto 2025]

CHAPTER II  -  ADMINISTRATION

TaxGPT

Summarize Section 3 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For notified officers see Notification No. 2/2017 Central Tax dated 19 Jun, 2017 and Notification No. 14/2017 Central Tax dated 1 Jul, 2017

For Proper officer for provision relating to registration and composition levy under the CGST ACT 2017 or the rule made thereunder see Circular No. 1/1/2017 Central Tax dated 26 Jun, 2017

For Proper Officer relating to provision other than registration and composition under the CGST ACT 2017 see Circular No. 3/3/2017-GST Central Tax dated 5 Jul, 2017

For Case assigned to specified officers see Order No. 02/2019 Central Tax dated 12 Mar, 2019

See

Rule 42,

 

Rule 43,

 

Rule 62,

 

Rule 89,

 

Rule 96,

 

Rule 97,

 

Rule 117,

 

Rule 138,

 

Rule 44A,

 

Rule 138E,

 

Section 2,

 

Section 4,

 

Section 38,

 

Section 42,

 

Section 140,

 

Section 150,