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
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Proper officer appointments assign Central Tax ranks responsibility for GST registration and composition levy administration. The Board assigns designated ranks of Central Tax officers as the proper officer for specified sections, sub sections and rules of the Central Goods and Services Tax Act, 2017 and accompanying rules, allocating administrative responsibility for registration, composition levy and related procedural enforcement to Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner; Superintendent and Inspector of Central Tax.
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 appointments assign Central Tax ranks responsibility for GST registration and composition levy administration.
The Board assigns designated ranks of Central Tax officers as the proper officer for specified sections, sub sections and rules of the Central Goods and Services Tax Act, 2017 and accompanying rules, allocating administrative responsibility for registration, composition levy and related procedural enforcement to Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner; Superintendent and Inspector of Central Tax.
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