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 under GST defines which tax officers administer registration and composition levy functions. The Board designates specified Central Tax officer ranks as proper officers to exercise designated functions under the Central Goods and Services Tax Act, 2017 and the rules, allocating responsibility for registration, composition levy, and related rule-specific actions; stakeholders are to be informed and applicants may approach the jurisdictional Chief Commissioner for difficulties.
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 defines which tax officers administer registration and composition levy functions.
The Board designates specified Central Tax officer ranks as proper officers to exercise designated functions under the Central Goods and Services Tax Act, 2017 and the rules, allocating responsibility for registration, composition levy, and related rule-specific actions; stakeholders are to be informed and applicants may approach the jurisdictional Chief Commissioner for difficulties.
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