Section 3 of CGST Act 2017: Officers under this Act

Section 3: “Officers under this Act” (CGST Act, 2017)

Provisions under Section 3 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Officers under this Act”, are as under:

The Government shall, by notification, 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

(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.

Related Posts:

CGST/ IGST Officers, Powers, Jurisdiction: CGST Notification No. 2/2017

Appointed Date- Applicability of Sections of CGST Act: CGST Notification No. 1/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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