Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of IGST ACT, 2017
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, specify.
Analysis by Experts
No explanations yet!!! Please, Login to provide explanation for this section.Never File Wrong GSTR-1
Check your GST numbers in bulk. Check unlimited GST numbers with very cheap packages.
Used by
Browse all sections of IGST ACT, 2017
- Section 1 - Short title, extent and commencement
- Section 2 - Definitions
- Section 3 - Appointment of officers
- Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5 - Levy and collection
- Section 6 - Power to grant exemption from tax
- Section 7 - Inter-State supply
- Section 8 - Intra-State supply
- Section 9 - Supplies in territorial waters
- Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 - Place of supply of goods imported into, or exported from India
- Section 12 - Place of supply of services where location of supplier and recipient is in India
- Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16 - Zero rated supply
- Section 17 - Apportionment of tax and settlement of funds
- Section 18 - Transfer of input tax credit
- Section 19 - Tax wrongfully collected and paid to Central Government or State Government
- Section 20 - Application of provisions of Central Goods and Services Tax Act
- Section 21 - Import of services made on or after the appointed day
- Section 22 - Power to make rules
- Section 23 - Power to make regulations
- Section 24 - Laying of rules, regulations and notifications
- Section 25 - Removal of difficulties