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    <title>Authorization of Officers for Enrolment of GST Practitioners under Section 48 of the DGST Act, 2017</title>
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    <description>Commissioner, State Tax, Delhi, authorizes specified Assistant Commissioners to enrol GST Practitioners under Section 48 of the Delhi Goods and Services Tax Act, 2017. The authorization is issued under Section 5(1), read with the definition of proper officer in Section 2(91), and the rules framed under the Act. The designated Assistant Commissioners are declared proper officers for carrying out the GST Practitioner enrolment function.</description>
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      <description>Commissioner, State Tax, Delhi, authorizes specified Assistant Commissioners to enrol GST Practitioners under Section 48 of the Delhi Goods and Services Tax Act, 2017. The authorization is issued under Section 5(1), read with the definition of proper officer in Section 2(91), and the rules framed under the Act. The designated Assistant Commissioners are declared proper officers for carrying out the GST Practitioner enrolment function.</description>
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