Section 3 of CGST Act 2017: Officers under this Act

Provisions under Section 3 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Officers under this Act”, are as under:

Section 3 of CGST Act 2017: Officers under this Act (CHAPTER II – ADMINISTRATION)

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–

(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,

(b) Chief Commissioners of Central Tax or Directors General of Central Tax,

(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,

(d) Commissioners of Central Tax or Additional Directors General of Central Tax

(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,

(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,

(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and

(i) any other class of officers as it may deem fit:

Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of this Act.

Amendments History:

1. CBEC notifies 22nd June 2017 as the Commencement date for Section 3 of the CGST Act 2017, vide Notification 1/2017 Central Tax.

2. CBIC has issued various Notifications/ Orders/ Circulars from time to time with regard to jurisdiction of Tax Officers for the purpose of CGST/ IGST Acts (Notification 2/2017 Central Tax dt. 19 June 2017, Notification 14/2017 Central Tax dt. 1 July 2017, Notification 79/2018 Central Tax dt. 31 Dec. 2018, Notification 4/2019 Central Tax dt. 29 Jan. 2019, Order 2/2019 GST dt. 12 March 2019, Circular 1/1/2017 dt. 26 June 2017, Circular 3/3/2017 dt. 5 July 2017, Circular 31/5/2018 dt. 9 Feb. 2018, etc.).

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

Section-wise/ Rule-wise Text of GST Acts/ Rules
CGST Act/ DefinitionsCGST Rules
IGST Act/ DefinitionsIGST Rules
UTGST Act/ DefinitionsUTGST Rules

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