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Amended upto (Year) ⇨  
IGST ACT, 2017
[Amended upto 2025]

CHAPTER II  -  ADMINISTRATION

TaxGPT

Summarize Section 4 by TaxGPT in
  AA   |   Print

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.


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References:

For officers of state tax or union Territory authorisation of as proper officer for purposes of section 54 or 55 of the CGST Act 2017 see Notification No. 11/2017 Integrated Tax dated 13 Oct, 2017
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25 Apr

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