Section No. 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
11/2017 - Integrated Tax 13.10.2017 |
It empowers the officers, who are empowered under SGST/UTGST Act, 2017 to be proper officer, under CGSG/IGST Act, 2017 for the purpose of section 54 and 55 of the CGST Act, 2017. |
Notifiction no.
01/2018-IT, dated 23.01.2018 |