Section 4 of CGST Act 2017: Appointment of Officers

Section 4: “Appointment of Officers” (CGST Act, 2017)

Provisions under Section 4 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Appointment of Officers”, are as under:

(1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.

(2) Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.

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

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