CROSS EMPOWERMENT OF OFFICERS OF STATE AND CENTRAL GOVERNMENT UNDER GST

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....ficials as well as with the State Government officials. This duality can result in situations leading to the potential scrutiny of a single transaction or entity by both, Central and State Tax authorities, leading to parallel proceedings. To achieve the goal of a harmonised tax structure, Section 6 of the CGST Act, 2017 provides for cross empowerment of the Central and State Tax officers. 20.2 As....