Section 6 of GST – Authorisation of officers of State tax or Union territory tax

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Section 6 of GST – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Full Details of GST Section 6 – Powers of officers under the CGST and SGST Act. Explanation of Goods and Service Tax all Sections. Section Wise Analysis of GST Act 2017, in this article you may find complete details regarding Section 6 of GST Act 2017 –Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, gst all section and definitionsNow Check more details from below…..

Taxable Event in GST Regime

Section 6 of GST – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

(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 notification, specify.

(2) Subject to the conditions specified in the notification issued under sub-section (1), –

(a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

 

Check also:

Section 139 of GST – Migration of existing taxpayers

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