Section 6 Chhattishgarh GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 31, 2017
(Last Updated On: July 31, 2017)

 Section 6 Chhattishgarh GST Act 2017

( Section 6 Chhattishgarh GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances  and is Covered in CHAPTER II : ADMINISTRATION)

Authorisation of officers of central tax as proper officer in certain circumstances

6. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central 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 Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax;
(b)where a proper officer under the Central 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 Central Goods and Services Tax Act.


 Chhattishgarh GST Act 2017

Chhattishgarh GST Rules 2017

Chhattishgarh GST Act Notifications

Chhattishgarh GST Rate Notifications

Chhattishgarh GST Bill 2017 

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