https://www.taxtmi.com/circulars?id=64152 Officers appointed under the State GST Acts and the Central GST Act are authorised to be proper officers for purposes of the respective Acts without a separate notification where no conditions are imposed; a notification is required only to specify conditions limiting or qualifying that cross-empowerment, and subordinate legislation can only impose such conditions, not expand the statutory authority. en-us Mon, 22 Jun 2020 00:00:00 +0530 Fri, 03 Jul 2020 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64152 Officers appointed under the State GST Acts and the Central GST Act are authorised to be proper officers for purposes of the respective Acts without a separate notification where no conditions are imposed; a notification is required only to specify conditions limiting or qualifying that cross-empowerment, and subordinate legislation can only impose such conditions, not expand the statutory authority. Circulars GST Mon, 22 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64152