Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Central GST Act empowers officers with specified duties; First Appellate Authority limited by Section 98 provisions.</h1> Officers under the Central Goods and Services Tax Act are empowered to exercise powers and perform duties as specified by the Board, subject to conditions and limitations. An officer can also exercise powers and duties of subordinate officers. The Commissioner is authorized to delegate powers to subordinate officers, adhering to specified conditions. However, the First Appellate Authority is restricted from exercising powers beyond those outlined in section 98 of the Act.