Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder
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Proper officer designation for GST registration and composition levy clarifies administrative responsibility and function allocation. The Board assigns designated Central Tax officers as proper officers to administer specific sections and rules on registration and composition levy under the GST framework, mapping Assistant/Deputy Commissioners and Assistant/Deputy Directors to one set of subsections and rules and Superintendents to another, and directs that this allocation be communicated to trade and industry.
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 for GST registration and composition levy clarifies administrative responsibility and function allocation.
The Board assigns designated Central Tax officers as proper officers to administer specific sections and rules on registration and composition levy under the GST framework, mapping Assistant/Deputy Commissioners and Assistant/Deputy Directors to one set of subsections and rules and Superintendents to another, and directs that this allocation be communicated to trade and industry.
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