Section 4 of IGST Act 2017: Authorisation of officers of State/ UT tax as Proper Officer

Section 4 of IGST Act 2017: Authorisation of officers of State/ UT tax as Proper Officer

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.

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The Integrated Goods and Services Tax (IGST) 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 Integrated Goods and Services Tax (IGST) (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 IGST Amendment Act, 2018 itself.

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Integrated Goods and Services Tax (IGST) Act, 2017 (Section-wise/ Chapter-wise)

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