Proper officer appointment and jurisdiction under GST rules, including Board powers and delegation to subordinate officers. The Board may appoint any officer as a proper officer and entrust specified powers and functions under the Act and rules. It may also determine the ... Summary
Proper officer appointment and jurisdiction under GST rules, including Board powers and delegation to subordinate officers.
The Board may appoint any officer as a proper officer and entrust specified powers and functions under the Act and rules. It may also determine the jurisdiction of senior and appellate or audit commissioners by order. A proper officer may exercise the powers and discharge the duties of subordinate officers under the Act or these rules.
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