Registration functions under GST assigned to specified tax officers; jurisdictional and substitution rules clarified for taxpayers, including casual and non-resident persons. Assignment of registration functions under the Rajasthan GST Act designates Deputies/Assistant Commissioners of regular circles and State Tax Officers of independent headquarter wards to perform registration responsibilities within their territorial jurisdictions; other State Tax Officers are assigned specified registration duties. Deputies/Assistant Commissioners also handle registrations for casual and non-resident taxable persons. If the designated officer is unavailable, the Joint Commissioner (Administration) may reallocate the task, and where multiple wards exist the ward with the lowest number is assigned the registration function.
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.
Registration functions under GST assigned to specified tax officers; jurisdictional and substitution rules clarified for taxpayers, including casual and non-resident persons.
Assignment of registration functions under the Rajasthan GST Act designates Deputies/Assistant Commissioners of regular circles and State Tax Officers of independent headquarter wards to perform registration responsibilities within their territorial jurisdictions; other State Tax Officers are assigned specified registration duties. Deputies/Assistant Commissioners also handle registrations for casual and non-resident taxable persons. If the designated officer is unavailable, the Joint Commissioner (Administration) may reallocate the task, and where multiple wards exist the ward with the lowest number is assigned the registration function.
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