Proper Officer For Recovery of GST Arrears under section 77 to 84 of CGST Act, 2017

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..... 22, have assigned function of 'Proper Officer' under Sections 77 to 84 of the CGST Act, 2017 and Rules 142 to 161 of the CGST Rules, 2017, in respect of recovery of tax or other dues, to the officers of different ranks as per details given in Table below: Section/ Rule Subject Heading Rank/ designation of Proper Officer Section 78 Initiat .....

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..... r Sub-rules (1), (3), (4), (5), (6) and (7)] Deputy or Assistant Commissioner Rule 145 Recovery from a third person (for Sub-rules (1) and (2) of Rule 145) Deputy or Assistant Commissioner Rule 146 Recovery through execution of a decree Deputy/ Assistant Commissioner Rule 147 Recovery by sale of moveable or immovable property [for Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), ( .....

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