GST registration allocation: central unit handles statewide registrations while circle officers handle local registrations subject to pecuniary limits. Assignment of GST registration functions delegates statewide registration powers under sections 25-27 to the Assistant Commissioner at the Central Registration Unit, while sections 28-30 are allocated to circle/ward Joint/Deputy/Assistant Commissioners within their territorial jurisdictions subject to pecuniary limits; substitution by the Additional Commissioner (Adm.) is provided if a local officer is unavailable, and pending applications on the effective date are to be decided by officers authorised under the prior notification.
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Provisions expressly mentioned in the judgment/order text.
GST registration allocation: central unit handles statewide registrations while circle officers handle local registrations subject to pecuniary limits.
Assignment of GST registration functions delegates statewide registration powers under sections 25-27 to the Assistant Commissioner at the Central Registration Unit, while sections 28-30 are allocated to circle/ward Joint/Deputy/Assistant Commissioners within their territorial jurisdictions subject to pecuniary limits; substitution by the Additional Commissioner (Adm.) is provided if a local officer is unavailable, and pending applications on the effective date are to be decided by officers authorised under the prior notification.
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