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 assigns registration and composition functions to designated tax officers under GST rules. The Board assigns proper officer functions for registration and composition matters: the Assistant or Deputy Commissioner of Central Tax is responsible for specified provisions including sub section (5) of section 10, the proviso to sub section (1) of section 27, section 30 and Rules 6, 23 and 25; the Superintendent of Central Tax is assigned duties under sub section (8) of section 25, sections 28 and 29, and Rules 9, 10, 12, 16, 17, 19, 22 and 24. Trade associations are asked to publicise these designations.
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 assigns registration and composition functions to designated tax officers under GST rules.
The Board assigns proper officer functions for registration and composition matters: the Assistant or Deputy Commissioner of Central Tax is responsible for specified provisions including sub section (5) of section 10, the proviso to sub section (1) of section 27, section 30 and Rules 6, 23 and 25; the Superintendent of Central Tax is assigned duties under sub section (8) of section 25, sections 28 and 29, and Rules 9, 10, 12, 16, 17, 19, 22 and 24. Trade associations are asked to publicise these designations.
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