Section 9(2)(b) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 9(2)(b) in The Central Goods and Services Tax Rules, 2017

(b)the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

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Union of India - Subsection

Section 9(2)(b) in The Central Goods and Services Tax Rules, 2017