Chapter XXI CGST Miscellaneous (Section 143 to 174)
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Chapter XXI CGST Miscellaneous (Section 143 to 174)
Last updated at April 16, 2024 by Teachoo
According to Section 167 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
