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GST - Highlights / Catch Notes

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Anti Profiteering - Power to summon persons to give evidence and ...


"Proper Officer" Definition Expanded in GST Rules 2017 to Include Authority for Anti-Profiteering Measures u/r 132.

June 29, 2019

Act Rules     GST

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

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