Proper officer for issuance of SCN
Varun Singh (4 Points)
05 May 2022Varun Singh (4 Points)
05 May 2022
S JEEVARETHINAM
(Sr Manager Finance and Taxation)
(137 Points)
Replied 06 May 2022
As per section 2(91) of the CGST Act, 2017, “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.
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 07 May 2022
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)