IGST Act Section 4 -Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

IGST Act Section 4 -Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Refer Section 4 of IGST Act, 2017 from the bare act : - Without prejudice to the provisions of this Act, the officers appointed under theState Goods and Services Tax Act or the Union Territory Goods and Services Tax Act areauthorised to be the proper officers for the purposes of this Act, subject to such exceptionsand conditions as the Government shall, on the recommendations of the Council, bynotification, specify.

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CHAPTER II

ADMINISTRATION

Chapter II of the IGST Act,2017 covers two sections relating toADMINISTRATIONunder GST. Both the sections from the IGST Act,2017 are available for your ready reference. Section 3 :Appointment ofofficers Section 4 : Authorisationof officers ofState tax orUnion territorytax as properofficer incertaincircumstances.