Section 5 of CGST Act 2017: Powers of Officers

Section 5: “Powers of Officers” (CGST Act, 2017)

Provisions under Section 5 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Powers of Officers”, are as under:

(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer 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.

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

CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017

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

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