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of <h1>Central GST Delhi West Designates Officers for Key Functions u/ss 10(5), 27(1), 30; Rules 6, 23, 25.</h1> The circular from the Office of the Commissioner of Central GST Delhi West outlines the designation of proper officers for specific functions under the Central Goods and Services Tax Act, 2017. The Assistant or Deputy Commissioner of Central Tax is assigned functions under various sections and rules, including Section 10(5), Section 27(1) proviso, Section 30, and Rules 6, 23, and 25. The Superintendent of Central Tax is assigned functions under Section 25(8), Sections 28 and 29, and several rules including Rules 9, 10, 12, 16, 17, 19, 22, and 24. Trade associations are urged to disseminate this information widely.
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