Proper Officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under
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Proper Officer designation under CGST assigns officers specific functions for registration and composition administration. The notice designates specific Central Tax officers as Proper Officers for registration and composition levy provisions under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners/Directors are assigned functions under subsection (5) of section 10, proviso to subsection (1) of section 27, section 30 and Rules 6, 23 and 25; Superintendents are assigned a list of other subsections and rules governing registration, transfers and related procedures. The allocation is made under clause (91) of section 2 read with section 20 of the Integrated Goods and Services Tax Act.
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 under CGST assigns officers specific functions for registration and composition administration.
The notice designates specific Central Tax officers as Proper Officers for registration and composition levy provisions under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners/Directors are assigned functions under subsection (5) of section 10, proviso to subsection (1) of section 27, section 30 and Rules 6, 23 and 25; Superintendents are assigned a list of other subsections and rules governing registration, transfers and related procedures. The allocation is made under clause (91) of section 2 read with section 20 of the Integrated Goods and Services Tax Act.
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