Sec 2(91) – Proper officer

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Sec 2(91) – Proper officer 2017-04-14T03:15:15+00:00
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    “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board;

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    The Government would appoint persons to act as officers of specified classes. However, all such officers would not be ‘proper officers’ under the GST law. It may be understood that the term ‘proper officer’ is to a case or a category of cases. Therefore, a Commissioner having jurisdiction in respect of a taxable person, may authorise certain officers of the GST law to act as proper officer in respect of such taxable person.

    Further, the officers appointed under the SGST and UTGST laws are authorised to be the proper officers for the purposes of the CGST law.

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