In continuation of the proceedings on proper officers issued earlier-The Deputy Commissioner (Audit), Vijayawada-II Division shall be the “Proper Officer” (for entire state) for registering E- commerce operator(s).
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Proper Officer designation: audit deputy appointed to register e commerce operators without physical presence for tax collection duties. The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register e commerce operators without physical presence who must collect tax at source; applicants must state the State/UT for collection in PART A and the State/UT of their principal place of business in PART B of FORM GST REG 07, and this designation overrides prior proceedings on proper officers.
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: audit deputy appointed to register e commerce operators without physical presence for tax collection duties.
The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register e commerce operators without physical presence who must collect tax at source; applicants must state the State/UT for collection in PART A and the State/UT of their principal place of business in PART B of FORM GST REG 07, and this designation overrides prior proceedings on proper officers.
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