https://www.taxtmi.com/circulars?id=71320 Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017. en-us Fri, 01 Nov 2019 00:00:00 +0530 Tue, 15 Sep 2026 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71320 Proper-officer functions under sections 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are assigned to all Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes. They are authorised to perform these functions as Proper Officers within the meaning of the Act. The assignment applies retrospectively from 1 July 2017. Circulars GST - States Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71320