1/1/2017-GST - Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.
Published by Finin2min
1/1/2017-GST is mapped here as an official GST circular resource for demand and adjudication. The page preserves the Finin2min route and gives a practical decode without assigning provisions that are not supported by the official source record.
Finin2min Summary
1/1/2017-GST deals with Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.. For advisory use, start with the official CBIC record id 1003065, match the circular to the exact tax period and transaction facts, then verify whether a later circular, notification, order, instruction or judgment changes the result for demand and adjudication.
The official file name recorded by CBIC is circularno-1-on-Proper-Officer.pdf. The working conclusion for 1/1/2017-GST should keep the circular number, date, subject, source URL and reviewer note together so the research trail survives later portal or archive changes.
Bare Act / Law / Rules / Notifications
Officially visible references
- 1/1/2017-GST does not state a section or rule in the official subject metadata; cite a provision only after opening the official CBIC document.
- No GST form is visible in the official subject metadata for 1/1/2017-GST; if the PDF mentions a form, link it in the working file.
- No notification number is visible in the official subject metadata for 1/1/2017-GST; use the CBIC/GST Council source before citing a notification.
Topic-linked law to check
- 1/1/2017-GST should be read with Sections 73, 74 and 74A as period-sensitive demand provisions when the facts fall in demand and adjudication.
- 1/1/2017-GST should be read with Section 75 procedure controls when the facts fall in demand and adjudication.
- 1/1/2017-GST should be read with FORM GST DRC series when the facts fall in demand and adjudication.
For 1/1/2017-GST, the Act, Rules, notifications and binding court decisions prevail over administrative guidance. The circular is persuasive/administrative guidance within the statutory hierarchy and must be applied to the facts it actually covers.
Section-wise / Para-wise Decode
- Identification paragraph: record 1/1/2017-GST, the issue date 26-06-2017 and the CBIC source id 1003065 before applying the circular.
- Issue paragraph: read the official subject as Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. and confine the legal issue to demand and adjudication unless the official PDF says more.
- Operative paragraph: connect the circular to the taxpayer's return, invoice, refund, ITC, valuation, adjudication or appeal record only where the facts match the stated issue.
- Control paragraph: test 1/1/2017-GST against later CBIC circulars, GST Council materials, notifications, portal advisories and court decisions before closing advice.
Workflow / Flow Chart
- Open the CBIC circular record for 1/1/2017-GST and save the PDF/viewer link in the file.
- Map the client or exam fact pattern to demand and adjudication and list the exact tax period, registration and transaction evidence.
- Pull the linked Act, Rule, notification, form or return provision only where it appears in the source or is required by the topic check.
- Run a later-source check in the CBIC Tax Information Portal and GST Council register.
- Write the conclusion with assumptions, contrary authority, next compliance step and document owner.
Practical Examples
Compliance file
A tax team applying 1/1/2017-GST to demand and adjudication should attach the official circular, ledger or return evidence, calculation sheet, portal acknowledgement and a short note explaining why the circular covers the exact facts.
Advisory response
If a client asks whether proper officer for provisions relating to registration and composition levy under the central goods and services tax act, 2017 or the rules made thereunder-reg., the answer should first quote 1/1/2017-GST and then state the limits of the circular so it is not used outside its official subject.
Highlighted Points
- 1/1/2017-GST is page-specific: the subject, date, source id and PDF file name are taken from the official CBIC circular register.
- Do not recycle a refund, ITC or demand citation into 1/1/2017-GST unless the source document or issue area supports it.
- Keep separate notes for law, portal behaviour, accounting evidence and litigation risk when applying demand and adjudication guidance.
Exam and Advisory Case Studies
Exam case: An exam question cites 1/1/2017-GST and asks for the consequence under GST. A strong answer identifies the circular, states the official subject, fixes the tax period, maps the relevant statutory hierarchy and then applies the facts to demand and adjudication.
Advisory case: A company wants to rely on 1/1/2017-GST in a notice reply or working paper. The reviewer should preserve the official CBIC source, the fact matrix, the later-source search, the section/rule bridge and the final conclusion with limitations.
Q&A
- Can 1/1/2017-GST be used without checking the Act and Rules?
- No. Use 1/1/2017-GST with the governing CGST/IGST provision, Rules, notifications and binding judicial position for the relevant period.
- What is the safest first citation for this page?
- Cite 1/1/2017-GST dated 26-06-2017 and the CBIC source record, then add only those sections, rules, forms or notifications that are visible in the official document or necessary for the specific fact pattern.
- Does this page change filing or appeal rights?
- No. This page explains how to read 1/1/2017-GST; statutory filing, payment, appeal and limitation rights are controlled by the Act, Rules and official orders.
Working Checklist
- Official circular record and PDF/viewer link for 1/1/2017-GST
- Tax period, GSTIN, place of supply, registration jurisdiction and transaction category for the issue
- Relevant Act, Rule, notification, form, return and portal evidence for demand and adjudication
- Later circulars, withdrawals, clarifications, court decisions and portal advisories
- Reviewer conclusion, calculations, attachments and next compliance owner
Actual Form PDF Sources
This page involves GST form workflow for DRC. Use the portal-generated filing copy for live submission, and use the official PDF source below to verify the notified form structure for legal research and working papers.
Form family sources
- Demand and recovery forms (DRC-01, DRC-01A, DRC-03, DRC-07, DRC-13): Official CBIC CGST Rules Part-B Forms PDF
Primary form PDF sources
- Official CBIC CGST Rules Part-B Forms PDFCGST Rules, 2017 Part-B forms compendium, amended up to 1 January 2022.
Primary Official Sources
- CBIC Tax Information circular recordofficial CBIC metadata record for this circular
- CBIC Tax Information PDF viewerofficial CBIC document viewer for the circular file
- GST Council CGST Circularsofficial GST Council circular register
- CBIC GST Circulars and Ordersofficial CBIC-GST circular and order archive
Related Inter / Intra Links
1/1/2017-GST should also be read with the GST forms, notifications, CGST Act and practical GST pathway pages where the facts require those links.
Disclaimer
Finin2min provides this 1/1/2017-GST page for education and professional research. Official CBIC, GST Council, India Code, Gazette and court sources control the legal position for Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg..