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    <title>Specification of Proper Officer under various provisions of DGST Act, 2017.</title>
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    <description>Pursuant to powers under section 5(1) read with clause (91) of section 2 of the Delhi Goods and Services Tax Act, 2017 and the rules, the Commissioner assigns the functions under section 129 and section 130 of the Act to be performed by a Proper Officer and specifies that all Assistant Commissioners and Goods and Services Tax Officers of the department are the officers to perform those functions.</description>
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