Appointment of proper officers: statewide authority for GST registration verification and issuance of registration certificates. All Goods and Services Tax Officers are proper officers with statewide jurisdiction to verify and approve registration applications and issue registration certificates for taxable persons (excluding casual traders and nonresident taxable persons), while all Assistant Commissioners of State Tax are proper officers with statewide jurisdiction for casual traders and nonresident taxable persons; officers not below Deputy Assistant Commissioner authorized by the Joint Commissioner are proper officers for physical verification of business premises, effective immediately.
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.
Appointment of proper officers: statewide authority for GST registration verification and issuance of registration certificates.
All Goods and Services Tax Officers are proper officers with statewide jurisdiction to verify and approve registration applications and issue registration certificates for taxable persons (excluding casual traders and nonresident taxable persons), while all Assistant Commissioners of State Tax are proper officers with statewide jurisdiction for casual traders and nonresident taxable persons; officers not below Deputy Assistant Commissioner authorized by the Joint Commissioner are proper officers for physical verification of business premises, effective immediately.
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