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Section 141 of GST ACT Transitional General Provisions

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  1. EXISTING OFFICER- POWERS

Deeming Power- Where no officer appointed or notified

Section 141 of GST ACT– overrule the entire act and assume until the specifically so or provided – that all persons appointed by respective government for discharging various duties under the central/ state laws relating to tax on goods or services (which are being subsumed in GST)

And

Continuing in office on the appointed, shall be deemed to have been appointed as GST officers/competent authorities under the respective provisions of the act.

-section 141(a)

  1. POWERS OF CENTRAL GOVERNMENT

 Issuance of orders, make rules etc.

 The Central Government (or the State Government) may issue orders or make rules consistent with the need for smooth transition to GST including the need to take care of matters not specifically covered hereinbefore so long as such matters are not in conflict with the purposes of the Act.

-section 141(b)

Section 141. General provisions
Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the Act,

(a) All persons appointed by the respective Governments for discharging various functions under the Central/State laws relating to taxes on goods or services (which are being subsumed in GST) and continuing in office on the appointed day, shall be deemed to have been appointed as GST officers/Competent Authorities under the respective provisions of the Act.

(b) The Central Government (or the State Government) may issue orders or make rules consistent with the need for smooth transition to GST including the need to take care of matters not specifically covered hereinbefore so long as such matters are not in conflict with the purposes of the Act.