taxgrid
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taxgrid started the topic Sec 6: Authorisation of officers in certain circumstances in the forum CGST Act 6 years, 12 months ago
(1) 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
conditions as the Government shall, on the recommendations of the Council, by…[Read more] -
taxgrid started the topic Sec 5: Powers of officer in the forum CGST Act 6 years, 12 months ago
(1) Subject to such conditions and limitations as the Board may impose, an officer of
central tax may exercise the powers and discharge the duties conferred or imposed on him
under this Act.
(2) An officer of central tax may exercise the powers and discharge the duties conferred
or imposed under this Act on any other officer of central tax who is…[Read more] -
taxgrid changed their profile picture 7 years ago
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taxgrid started the topic Sec 4: Appointment of officers. in the forum CGST Act 7 years ago
(1) The Board may, in addition to the officers as may be notified by the Government
under section 3, appoint such persons as it may think fit to be the officers under this Act.
(2) Without prejudice to the provisions of sub-section (1), the Board may, by
order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint…[Read more] -
taxgrid started the topic Sec-3: Officers under this Act. in the forum CGST Act 7 years ago
The Government shall, by notification, appoint the following classes of officers for
the purposes of this Act, namely:––
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of
Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Pri…[Read more] -
taxgrid started the topic Sec 1: Short title, extent and commencement. in the forum CGST Act 7 years ago
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:Provided that different dates may be appointed for different…[Read more]
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taxgrid started the topic Sec 1: Short title, extent and commencement. in the forum CGST Act 7 years ago
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:Provided that different dates may be appointed for different…[Read more]