The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

The projected nominal growth rate of revenue subsumed for a State during the transition period shall be fourteen per cent. per annum.

(1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”) for a tax period shall, in such manner and within such time as may be prescribed, be matched-

      (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,––