Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is“Designated Authority”.
So what do you mean by“Designated Authority”?
Section 2(40) of CGST Act, 2017 –“Designated Authority” means such authority as may be notified by the Board;“Designated Authority” means such authority as may be notified by the Board;
Conclusion:
Hence it is understood that such authority as may be notified by the Board is known as “Designated Authority”.