Amendments to Circular 31/05/2018-GST clarify roles of "proper officer" u/ss 73 & 74 for tax recovery.

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....Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 - Amends Circular No. 31/05/2018-GST - CGST - Circular....