Provisions under Section 6 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in certain circumstances”, are as under:
Section 6 of CGST Act 2017: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (CHAPTER II – ADMINISTRATION)
(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.
(2) Subject to the conditions specified in the notification issued under sub-section (1),–
(a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 6 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
2. CBEC notifies the ‘SGST/ UTGST Officers’ as the Proper Officer for Sanctioning CGST Refunds u/s 54 and 55 of the CGST Act (except under CGST Rule 96) vide Notification 39/2017 Central Tax.
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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