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.
Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.
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