Officer authorized for second proviso of section 143(1) of the Gujarat Goods and Services Tax Act, 2017

Officer authorized for second proviso of section 143(1) of the Gujarat Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=70970 The Joint Commissioner is authorized to extend the one-year and three-year periods specified under section 143(1). The respective extensions cannot exceed one year and two years. This assigned function may be exercised only within the Joint Commissioner's territorial jurisdiction and remains subject to the prescribed extension limits. en-us Thu, 06 Apr 2023 00:00:00 +0530 Tue, 25 Aug 2026 18:22:24 +0530 TaxTMI RSS Generator Officer authorized for second proviso of section 143(1) of the Gujarat Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=70970 The Joint Commissioner is authorized to extend the one-year and three-year periods specified under section 143(1). The respective extensions cannot exceed one year and two years. This assigned function may be exercised only within the Joint Commissioner's territorial jurisdiction and remains subject to the prescribed extension limits. Circulars GST - States Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70970