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of <h1>Nagaland State GST Trade Notice 02/2018 outlines roles of proper officers u/ss 73 & 74 of CGST and IGST Act.</h1> The circular addresses the designation of the proper officer under Sections 73 and 74 of the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Act, 2017. Issued as Trade Notice 02/2018 on February 14, 2018, by the Nagaland State GST authorities, it provides guidance on the roles and responsibilities of officers in handling tax assessments, demands, and recovery procedures under the specified sections of the GST framework. The notice aims to streamline tax administration and ensure compliance with GST regulations within the state.
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