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[Cites 0, Cited by 0] [Section 83A(13)] [Section 83A] [Entire Act]

Union of India - Subsection

Section 83A(13)(a) in The Central Goods and Services Tax Rules, 2017

(a)"jurisdictional Commissioner" means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in Form GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in Form GST PCT-1 has been selected as Centre, or the Commissioner of State Tax if the enrolling authority in Form GST PCT-1 has been selected as State;