Provisions under Section 4 of the IGST Act 2017 relating to “Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances”:
Section 4: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (CHAPTER II: ADMINISTRATION) [*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 exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.
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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 4 vide Notification 3/2017.