Section 5 of CGST Act 2017: Powers of Officers

Provisions under Section 5 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Powers of Officers”, are as under:

Section 5 of CGST Act 2017: Powers of Officers (CHAPTER II – ADMINISTRATION)

(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

Amendments History:

1. CBEC notifies 22nd June 2017 as the Commencement date for Section 2 of the CGST Act 2017, vide Notification 1/2017 Central Tax.

2. CBIC has also issued Circular 1/1/2017 GST dt. 26 June 2017, Circular 3/3/2017 GST dt. 5 July 2017 and  Circular 31/5/2018 dt. 9 Feb. 2018 regarding powers of Officers under different Sections/ Provisions of the CGST Act, 2017.

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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.

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