GST Section 6 Explained: Authorisation of State and UT Officers as Proper Officers under CGST Act

Section 6 of the CGST Act, 2017 enables officers appointed under the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) Acts to act as proper officers under the Central GST (CGST) Act, subject to conditions specified by government notification on the recommendation of the GST Council.

It ensures coordinated tax administration by authorising cross-jurisdictional action, prohibits parallel proceedings on the same subject matter, and restricts appeal or revision of CGST orders to CGST-appointed officers only. This provision promotes efficiency, avoids duplication, and enhances taxpayer convenience in GST compliance.

GST Section 6: Authorisation of Officers of State Tax or Union Territory Tax

The Goods and Services Tax (GST) law is designed to unify the indirect tax structure across India. One of the foundational aspects of GST implementation is the collaboration between Central and State tax authorities. Section 6 of the CGST Act, 2017 plays a critical role in this integration by laying down the rules for cross-empowerment of tax officers across jurisdictions.

As an informed taxpayer or GST practitioner, understanding the nuances of Section 6 can help you navigate assessments, orders, and other legal processes more effectively. Let’s break it down for you.

Introduction to Section 6

In order to facilitate seamless tax administration, the GST law authorizes officers from the State or Union Territory (UT) tax departments to act as proper officers under the Central GST (CGST) Act in specified circumstances. This means the same tax official can handle both state and central matters for efficiency.

As explained by AUBSP, this coordination helps in minimizing disputes, delays, and administrative redundancy — a crucial feature for the success of a unified tax regime like GST.

Legal Provisions under Section 6

Section 6(1): Empowerment by Notification

The Government, on the recommendation of the GST Council, may authorize officers appointed under the SGST or UTGST Acts to act as proper officers under the CGST Act. This is subject to specific conditions and is formalized through official notifications.

🔹 Example: If an SGST officer is authorized under a central notification, they can perform inspections or issue orders under CGST within defined parameters.

Section 6(2): Operational Framework

This subsection provides clarity on how these officers are to function when acting under cross-authorisation.

(a) Dual Orders with Intimation

If a proper officer under CGST passes an order, they must also issue a corresponding order under SGST/UTGST, provided they are authorised to do so. Additionally, this must be communicated to the jurisdictional officer of the State or UT.

✅ This ensures that the same set of facts do not result in different outcomes under CGST and SGST.

(b) No Duplicate Proceedings

When a State/UT officer has already initiated proceedings on a matter under SGST/UTGST, another proceeding on the same issue cannot be initiated under CGST by any other officer.

🚫 This avoids double jeopardy and promotes administrative efficiency.

As highlighted by AUBSP, this clause safeguards the taxpayer from facing two separate proceedings for the same matter, thus ensuring fairness.

Section 6(3): Limits on Appeal and Revision

Proceedings such as appeals, rectifications, and revisions of orders passed under the CGST Act cannot be taken up by officers appointed under the SGST or UTGST Acts.

🧾 Any CGST-related order must be challenged or modified only before officers appointed under the CGST Act.

Notifications and Timeline

The central government periodically issues notifications to specify the officers and the scope of their authorisation. Here’s a timeline representation of key notifications (illustrative):

Important Notification Dates Table

🗂 Note: Please refer to the official CBIC website for the latest updates.

Practical Implications for Taxpayers

Understanding Section 6 helps taxpayers:

• Know which officer has jurisdiction in assessments and audits.
• Avoid responding to duplicate notices for the same issue.
• Ensure that appeals are filed with the correct appellate authority.
• Be aware of notification-based authorisations.

As AUBSP recommends, always verify whether an officer is duly authorised under the CGST Act before complying with any order or notice.

Conclusion

Section 6 of the CGST Act is a strategic provision that aims to integrate and harmonise tax administration between the Centre and States/UTs. By enabling authorised officers to act across both jurisdictions, it reduces administrative burden and enhances tax compliance.

Whether you’re a business owner, accountant, or legal advisor, understanding Section 6 equips you with the knowledge to manage GST processes more effectively. AUBSP encourages you to stay informed about such provisions and keep track of relevant government notifications.

FAQs on GST Section 6

What is Section 6 of the CGST Act, 2017?
Section 6 allows officers appointed under the State or Union Territory GST Acts to be authorised as proper officers under the Central GST Act, subject to conditions specified through government notifications based on GST Council recommendations.

Who can be authorised as a proper officer under Section 6?
Officers appointed under the SGST or UTGST Acts can be authorised to act as proper officers under the CGST Act.

Is authorisation under Section 6 automatic?
No, authorisation is not automatic. It requires a government notification based on the recommendation of the GST Council.

Can an SGST or UTGST officer issue orders under the CGST Act?
Yes, if they are authorised under a government notification, they can issue orders under the CGST Act.

What is the purpose of cross-authorisation under Section 6?
The main purpose is to streamline tax administration, avoid duplication of efforts, and provide seamless taxpayer service across jurisdictions.

Can both CGST and SGST officers take action on the same issue?
No, if an officer under SGST or UTGST has initiated proceedings on a subject matter, no CGST officer can initiate proceedings on the same issue.

Do authorised officers have to issue dual orders?
Yes, if an authorised CGST officer issues an order, they must also issue a corresponding order under SGST or UTGST and notify the jurisdictional officer.

Are there any restrictions on appeals or revisions of orders passed under CGST?
Yes, appeals, rectifications, and revisions of CGST orders must be made only before CGST-appointed officers, not SGST or UTGST officers.

What happens if there is a conflict in proceedings under CGST and SGST?
Section 6 prevents such conflicts by disallowing duplicate proceedings on the same matter and ensuring clear jurisdiction.

Is taxpayer consent required for cross-authorisation?
No, the taxpayer’s consent is not required. It is an administrative provision enforced through government notifications.

Where can I find the official notifications for authorisation?
Official notifications are published on the CBIC GST website and in the Gazette of India.

Can a taxpayer challenge the jurisdiction of an officer under Section 6?
Yes, a taxpayer may challenge jurisdiction if the officer is not duly authorised under the relevant notification.

Does Section 6 apply to both goods and services?
Yes, it applies uniformly to matters related to both goods and services under GST.

Is cross-authorisation applicable across all states and UTs?
Yes, it applies across all states and Union Territories, subject to issuance of the relevant notification.

What is the role of the GST Council in Section 6?
The GST Council recommends the conditions under which officers can be authorised, guiding the central government’s notification process.

Can proceedings under CGST be duplicated if already started under SGST?
No, once proceedings are initiated under SGST or UTGST, duplicate proceedings under CGST for the same matter are not allowed.

Are cross-authorised officers allowed to perform audits?
Yes, if covered under the scope of their authorisation, cross-authorised officers can conduct audits under the CGST Act.

How does Section 6 benefit taxpayers?
It reduces compliance burden, avoids duplication of proceedings, and promotes a unified approach to GST enforcement and administration.

Does Section 6 override other provisions of the CGST Act?
No, it works “without prejudice” to other provisions, meaning it functions alongside and in harmony with the rest of the Act.

Can a CGST officer initiate proceedings after a case is closed under SGST?
No, once a matter is settled under SGST or UTGST, it cannot be re-opened under CGST for the same subject matter.

How can I verify if an officer is authorised under Section 6?
You can verify the officer’s authorisation through the notification number mentioned in the order or by checking official CBIC notifications.