Section 4 IGST Act 2017
[ Section 4 IGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ]
Section 4 IGST Act 2017 deals with Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances and is covered in CHAPTER II – ADMINISTRATION
( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is an Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.)
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
4. 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[ Note -1 ], specify.
Note : –
- Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification No 11/2017 Integrated Tax dated 13th October, 2017
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