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Section 4 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-
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.
Related Sections
- Section 24: Laying of rules, regulations and notifications
- Section 23: Power to make regulations
- Section 18: Transfer of input tax credit
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 19: Tax wrongfully collected and paid to Central Government or State Government
Related Acts
* Only for reference.