https://www.taxtmi.com/article/detailed?id=13268 The terms competent authority and designated authority denote notified entities appointed for specific statutory purposes under the GST framework. Competent authority is context dependent and in construction matters may include the Government, authorities issuing completion certificates, or specified professionals when such certificates are not required. Designated authority is also purpose limited, with appointment made by the Board under central/state law and by the Commissioner under union territory law; one stated purpose is to perform appellate functions. en-us Tue, 31 Dec 2024 16:56:57 +0530 Tue, 31 Dec 2024 16:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13268 The terms competent authority and designated authority denote notified entities appointed for specific statutory purposes under the GST framework. Competent authority is context dependent and in construction matters may include the Government, authorities issuing completion certificates, or specified professionals when such certificates are not required. Designated authority is also purpose limited, with appointment made by the Board under central/state law and by the Commissioner under union territory law; one stated purpose is to perform appellate functions. Articles Goods and Services Tax - GST Tue, 31 Dec 2024 16:56:57 +0530 https://www.taxtmi.com/article/detailed?id=13268