Amended and updated notes on section 167 of CGST Act, 2017. Detail discussion on provisions and rules related to delegation of powers.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 167 of CGST 2017 provides for delegation of powers.
Recently, we have discussed in detail section 166 (Laying of rules, regulations and notifications) of CGST Act 2017. Today, we learn the provisions of section 167 of Central GST Act 2017.
Section 167 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 167 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 167 |
| Section Name | Delegation of powers |
| Updated 2025 Edition | GST Law Book PDF |
Section 167 of Central GST – Delegation of powers1
Section 167 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
- Section 167 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 167 of CGST Act
Explanation of GST Section 167: Delegation of Powers
Section 167 of the Goods and Services Tax (GST) Act provides the Commissioner with the authority to delegate powers. This means that the Commissioner can transfer certain powers from one officer or authority to another under specified conditions.
Key Points of Section 167:
- Authority to Delegate: The Commissioner has the power to issue a notification to delegate powers.
- Scope of Delegation: Any power that an officer or authority possesses under the GST Act can be reassigned to another officer or authority.
- Conditions & Restrictions: The delegation may come with specific conditions, which will be mentioned in the notification.
- Legal Validity: Once delegated, the new officer or authority can exercise the powers as if they were originally assigned to them under the GST Act.
Practical Implications:
- This provision helps in the efficient administration of GST by allowing powers to be transferred where needed.
- It ensures flexibility in decision-making and enforcement of GST laws.
- Delegation can be used to handle workload distribution effectively across different levels of GST officers.
Example:
If a Deputy Commissioner has been given the power to conduct audits under GST, the Commissioner may issue a notification allowing an Assistant Commissioner to also exercise the same power under certain conditions.
