The Integrated Goods and Services Tax Act, 2017
Chapter-II Administration
Section 3: Appointment of officers.
3. The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 603(E) dated 19.06.2017].
Notifications:
n1. Govt. vide CGST Notification No. 14/2017-Central Tax dated 01.07.2017 appointed the officers in the Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit.
n2. Notification No. 35/2023 – Central Tax dated 31.07.2023, Notification No. 40/2023 – Central Tax dated 17.08.2023 Notification No. 46/2023 – Central Tax dated 18.09.2023, Notification No. 28/2024 – Central Tax dated 27.11.2024 and Notification No. 31/2024 – Central Tax dated 13.12.2024.
