Proper Officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunde
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Proper officer designation under GST Act assigns specific registration and composition functions to defined tax officers. Assignment designates Assistant and Deputy Commissioners/Directors of Central Tax and Superintendents of Central Tax as proper officers for specified registration and composition levy functions under the Central Goods and Services Tax Act, 2017 and associated rules, and directs Principal Commissioners/Commissioners and trade associations to disseminate the notice to taxpayers, field formations and members.
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 GST Act assigns specific registration and composition functions to defined tax officers.
Assignment designates Assistant and Deputy Commissioners/Directors of Central Tax and Superintendents of Central Tax as proper officers for specified registration and composition levy functions under the Central Goods and Services Tax Act, 2017 and associated rules, and directs Principal Commissioners/Commissioners and trade associations to disseminate the notice to taxpayers, field formations and members.
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