GST Administration : Free Study Material
Here is the free study material on GST Administration
GST Administration : Free Study Material
Powers of Principal Commissioner/ Commissioner of Central Tax under GST
Power of Additional or Joint Commissioner of Central Tax under GST
Powers of Deputy or Assistant Commissioner of Central Tax under GST
Division of assesses under GSTN
Relevant sections of GST on Administration
Relevant Sections are covered in CHAPTER II ADMINISTRATION of CGST Act 2017
Section 3. Officers under this Act.
Section 4. Appointment of officers.
Section 5. Powers of officers.
Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Relevant Circulars of GST on Administration
Circular No. 3/3/2017; GST Dated 5th July, 2017 : Proper officer under CGST Act and IGST Act appointed :
Relevant GST Judgments on Administration
Officers appointed under State GST Act are proper officers under IGST Act : High Court
Allow easy access to GST portals : Bombay HC directions to GSTN
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