IGST Section 4 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

The Integrated Goods and Services Tax Act, 2017

Chapter-II Administration

Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 662(E) dated 28.06.2017].

Notifications:

n1. Proper officers for the purposes of section 54 or section 55- Notification No. 11/2017 –Integrated Tax dated 13.10.2017.