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of <h1>Ministry of Finance assigns 'proper officers' roles under GST Act 2017, covering Sections 10, 25, 28, and related rules.</h1> The circular issued by the Ministry of Finance, Department of Revenue, designates specific officers as 'proper officers' under the Central Goods and Services Tax Act, 2017. Assistant or Deputy Commissioners and Directors of Central Tax are assigned functions related to various sections and rules, including Sub-Section (5) of Section 10, Section 30, and Rules 6, 23, and 25. Superintendents of Central Tax are assigned functions under different sections and rules, such as Sub-Section (8) of Section 25, Section 28, and Rules 9, 10, 12, 16, and others. This assignment aims to streamline the implementation of the GST provisions.
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