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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Ministry Assigns Proper Officers for GST Registration and Composition: Key Sections and Rules Highlighted.</h1> The circular issued by the Ministry of Finance, Department of Revenue, designates specific officers as the 'proper officers' under the Central Goods and Services Tax Act, 2017, for handling registration and composition levy provisions. Assistant or Deputy Commissioners and Directors of Central Tax are assigned functions under various sections and rules, including Section 10(5) and Rule 6. Superintendents of Central Tax are assigned functions under sections like 25(8) and Rule 9. Jurisdictional Principal Commissioners are tasked with informing taxpayers and field formations, while Trade and Industry Associations are requested to disseminate the notice to their members.