Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made there under
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Proper officer designation for registration and composition levy assigns specific Central Tax cadres to listed CGST provisions. Designation of specific Central Tax officers as proper officers for registration and composition levy functions under the CGST/IGST statutes: Assistant or Deputy Commissioners and Assistant or Deputy Directors are assigned a listed set of sections and rules, and Superintendents of Central Tax are assigned a separate listed set of sections and rules, with the mapping set out in the notice and dissemination requested to trade associations.
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 registration and composition levy assigns specific Central Tax cadres to listed CGST provisions.
Designation of specific Central Tax officers as proper officers for registration and composition levy functions under the CGST/IGST statutes: Assistant or Deputy Commissioners and Assistant or Deputy Directors are assigned a listed set of sections and rules, and Superintendents of Central Tax are assigned a separate listed set of sections and rules, with the mapping set out in the notice and dissemination requested to trade associations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
