The Central Goods and Services Tax Act, 2017
Chapter-II Administration
Section 5: Powers of officers.
5. (1) Subject to such conditions and limitations as the Board may impose, an officern1 of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.
(2) An officerc1 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.
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. 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. For appointment of Revisional Authority under Section 108 of CGST Act, refer Notification No. 05/2020 – Central Tax dated 13.01.2020.
n3. 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.
Circulars:
C1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.
C2. Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner.[Circular No. 09/09/2017-GST dated 18.10.2017]