https://www.taxtmi.com/article/detailed?id=7478 The document defines the proper officer under the CGST Act as the Commissioner unless functions are delegated, and records statutory and administrative allocations of specific officers (Assistant/Deputy Commissioners, Superintendents) as proper officers for functions including composition levy eligibility, issuance of show cause notices and Form GST CMP 05 proceedings, registration, amendment, cancellation and revocation processes, physical verification procedures under Rule 25, and the requirement for digitally signed registration certificates, with prescribed forms, notices, opportunity to be heard and written reasons for decisions. en-us Thu, 29 Jun 2017 12:49:57 +0530 Thu, 29 Jun 2017 12:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7478 The document defines the proper officer under the CGST Act as the Commissioner unless functions are delegated, and records statutory and administrative allocations of specific officers (Assistant/Deputy Commissioners, Superintendents) as proper officers for functions including composition levy eligibility, issuance of show cause notices and Form GST CMP 05 proceedings, registration, amendment, cancellation and revocation processes, physical verification procedures under Rule 25, and the requirement for digitally signed registration certificates, with prescribed forms, notices, opportunity to be heard and written reasons for decisions. Articles Goods and Services Tax - GST Thu, 29 Jun 2017 12:49:57 +0530 https://www.taxtmi.com/article/detailed?id=7478