Provisions under Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Appointment of Officers”, are as under:

Section 3 of IGST Act 2017: Appointment of Officers (CHAPTER II – ADMINISTRATION)

Section 3 of IGST Act 2017: Appointment of Officers

The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017.

Amendments History:

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IGST Act 2017: Last updated 30/11/2023
The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

Latest Updates from CBIC
For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates