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Home Acts & Rules GST Acts UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter II ADMINISTRATION This
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Section 6 - Authorisation of officers of central tax as proper officer in certain circumstances. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

Extract

..... Authorisation of officers of central tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers .....

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Section 6 - Authorisation of officers of central tax as proper officer in certain circumstances. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

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..... the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, w .....

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Section 6 - Authorisation of officers of central tax as proper officer in certain circumstances. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

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