Section 2(91) of CGST Act: Meaning of “Proper Officer”
As per Section 2(91) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “proper officer” has been defined, as under:
Section 2(91) of CGST Act: Definition of “Proper Officer” (CHAPTER I – PRELIMINARY)
“proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.