Section 2(91) of CGST Act: Meaning of “Proper Officer”

Definition of the term “Proper Officer” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(91) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.

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Section 2 of CGST Act, 2017: Definitions

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