GST department launches its own Ready Reckoner

GST department launches its own Ready Reckoner

Duties, functions and responsibilities of proper officer Best practices for revenue monitoring & augmentation under GST

Chapter 1 PROPER OFFICER – Functions & responsibilities 1. Administration: Provisions under CGST Act 2017 2. Duties, functions & responsibilities of the Proper Officer under GST Acts & Rules made thereunder “Proper Officer” under Section 2 (91) of CGST Act: “Proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the Central Tax, who is assigned that function by the Commissioner in the Board. References: 1. Circular No.1/1/2017 dated 26.06.2017 2. Circular No. 3/3/2017 – GST dated 05.07.2017 3. Circular No. 31/05/2018 – GST dated 09.05.2018