Section 3 of IGST Act 2017: Appointment of Officers

Provisions under Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Appointment of Officers”, are as under:

Section 3 of IGST Act 2017: Appointment of Officers (CHAPTER II – ADMINISTRATION)

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

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 3 of the IGST Act 2017, vide Integrated Tax Notification 1/2017 dt. 19/06/2017.

2. CBIC notifies territorial jurisdiction of the Central Tax Officers for the purpose of Section 3 read with Section 5 of the CGST Act & Section 3 of the IGST Act, vide Notification 2/2017 Central Tax dt. 19/06/2017 (Corrigendum).

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Note: The IGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST (Amendment) Act, 2018. Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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