TMI Blog"Proper Officer" Definition Expanded in GST Rules 2017 to Include Authority for Anti-Profiteering Measures u/r 132.Anti Profiteering - Power to summon persons to give evidence and produce documents - Scope of the term "Proper Officer" extended to include "Authority" - Rule 132 of the Central Goods and Services Tax Rules, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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