The Central Goods and Services Tax Act, 2017
Chapter-II Administration
Section 3: Officers under this Act.
3. The Government shall, by notificationn1, appoint the following classes of officers for the purposes of this Act, namely:–
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax, Officers under this Act.
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of this Act.
References
Enforcement:
Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 605(E) dated 19.06.2017].
Notifications:
n1. Government vide Notification No. 02/2017-Central Tax dated 19.06.2017 has notified Jurisdiction of Central Tax Officers and 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.