Provisions under Section 4 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances”, are as under:
Section 4 of IGST Act 2017: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (CHAPTER II – ADMINISTRATION)
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.
| Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 3/2017. |
Amendments History:
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| IGST Act 2017: Last updated 30/11/2023 |
| The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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