Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 .

Last updated: 09 February 2018
Circular No. 31/05/2018-GST F.No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing *** New Delhi, 9thFebruary 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioner
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