CHAPTER II ADMINISTRATION
Section 3. Officers under this Act
The Government may notify the appointment of officers for this Act, including:
(a) Principal Chief Commissioners or Principal Directors General of Central Tax
(b) Chief Commissioners or Directors General of Central Tax
(c) Principal Commissioners or Principal Additional Directors General of Central Tax
(d) Commissioners or Additional Directors General of Central Tax
(e) Additional Commissioners or Additional Directors of Central Tax
(f) Joint Commissioners or Joint Directors of Central Tax
(g) Deputy Commissioners or Deputy Directors of Central Tax
(h) Assistant Commissioners or Assistant Directors of Central Tax
(i) any other class of officers deemed fit
Note: Officers appointed under the Central Excise Act, 1944, are deemed appointed under this Act.
Enforced w.e.f. 22nd June 2017.
Section 4. Appointment of Officers
(1) The Board may appoint additional officers beyond those notified under Section 3.
(2) The Board can authorize officers listed in Section 3(a)–(h) to appoint officers below the rank of Assistant Commissioner for administering this Act.
Enforced w.e.f. 22nd June 2017.
Section 5. Powers of officers under GST
(1) Officers of central tax can exercise powers and perform duties under this Act, subject to conditions set by the Board.
(2) An officer may exercise powers over subordinate officers.
(3) The Commissioner may delegate powers to subordinate officers under specified conditions.
(4) Appellate Authorities cannot exercise powers or duties over other officers of central tax.
Enforced w.e.f. 22nd June 2017.
Section 6. Authorisation of State or Union territory tax officers as proper officers
(1) Officers under State or Union Territory GST Acts can act as proper officers under this Act, under conditions specified by the Government via Council notifications.
(2) Under these conditions:
(a) Orders issued under this Act by such officers will also be issued under the corresponding State/UT GST Act, with intimation to the jurisdictional officer.
(b) If a State/UT officer has initiated proceedings on a matter, no parallel proceedings will be initiated under this Act.
(3) Rectification, appeal, or revision of orders under this Act cannot be made before officers of State/UT GST Acts.