Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder
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Proper officer designation for GST registration and composition levy assigned to specified tax officers under CGST rules. The Board designates specific officer ranks as proper officers for registration and composition levy under the CGST Act and rules: Assistant/Deputy Commissioners and Assistant/Deputy Directors are allocated duties including section 10(5), proviso to section 27(1), section 30 and Rules 6, 23, 25; Superintendents are allocated duties including section 25(8), sections 28-29 and Rules 9, 10, 12, 16, 17, 19, 22, 24. The circular also directs issuance of trade notices and reporting of implementation difficulties to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper officer designation for GST registration and composition levy assigned to specified tax officers under CGST rules.
The Board designates specific officer ranks as proper officers for registration and composition levy under the CGST Act and rules: Assistant/Deputy Commissioners and Assistant/Deputy Directors are allocated duties including section 10(5), proviso to section 27(1), section 30 and Rules 6, 23, 25; Superintendents are allocated duties including section 25(8), sections 28-29 and Rules 9, 10, 12, 16, 17, 19, 22, 24. The circular also directs issuance of trade notices and reporting of implementation difficulties to the Board.
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