Proper officer for provisions relating to Registration and Composition levy and other than Registration and Composition 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 under the central GST framework to designated officers. Designation of officers as proper officers allocates statutory functions under the Central Goods and Services Tax framework for registration, composition levy and related administrative provisions. The notice specifies that Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are each assigned defined sections and rules under the Act and Rules to exercise registration, composition-related, verification, assessment and procedural enforcement functions.
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 under the central GST framework to designated officers.
Designation of officers as proper officers allocates statutory functions under the Central Goods and Services Tax framework for registration, composition levy and related administrative provisions. The notice specifies that Principal Commissioners/Commissioners, Additional/Joint Commissioners, Deputy/Assistant Commissioners, Superintendents and Inspectors of Central Tax are each assigned defined sections and rules under the Act and Rules to exercise registration, composition-related, verification, assessment and procedural enforcement functions.
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