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CGST Act Section 2(91): Proper Officer | Finin2min

Definition 91 - Proper Officer

Chapter I - Preliminary
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Definition in 2 Minutes

The Commissioner or central tax officer to whom the relevant function has been specifically assigned. PRACTICAL EXAMPLE An officer’s designation alone is not enough. The function involved-such as adjudication or refund -must have been assigned to that officer. EXCEPTION / PROFESSIONAL ALERT Jurisdiction follows assignment of the particular function; always verify the assignment notification/ order.

Exact operative text

(91) “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board;

Paragraph-wise decode

The Commissioner or central tax officer to whom the relevant function has been specifically assigned. PRACTICAL EXAMPLE An officer’s designation alone is not enough. The function involved-such as adjudication or refund -must have been assigned to that officer. EXCEPTION / PROFESSIONAL ALERT Jurisdiction follows assignment of the particular function; always verify the assignment notification/ order.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

Apply the defined term to the transaction facts before moving to the charging, valuation, credit or procedural provision.

Professional alert

Definitions do not by themselves create a tax charge, exemption, credit or filing obligation.

Implementation checklist

  1. Fix the transaction, taxable period and jurisdiction.
  2. Read every subsection, proviso, explanation and omission marker.
  3. Open the mapped Rule, form, notification and circular.
  4. Test State/UT variation and portal version.
  5. Preserve evidence, approvals, working papers and acknowledgements.
  6. Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Practical Q&A

What does definition 91 regulate?
It regulates proper officer. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?
No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?
Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?
No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
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