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Officers notified by CG for appointment under Central GST Act 2017

Detail analysis of the provisions of Section 3 (Officers under this Act) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter II (Sections 3-6) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to administration. Section 3 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Officers under CGST Act 2017.

According to the provisions of section 3 of the CGST Act 2017, the Government shall appoint officers e.g. Commissioners of Central Tax (CCT) and Directors General of Central Tax (DGCT) and Directors of Central Tax (DCT). Govt. means CG as defined in clause (53) of section 2 of CGST Act 2013.

In the provision of section 3, it has been said that the following classes of officers shall be appointed for the purposes of CGST Act, namely: ––

(a) Principal Chief CCT or Principal DGCT,
(b) Chief CCT or DGCT,
(c) Principal CCT or Principal Additional DGCT,
(d) CCT or Additional DGCT,
(e) Additional CCT or Additional DCT,
(f) Joint CCT or Joint DCT,
(g) Deputy CCT or Deputy DCT,
(h) Assistant CCT or Assistant DCT, and
(i) any other class of officers as it may deem fit.

CG has appointed other class of officers also viz. Commissioners of Central Tax (Audit), Commissioners of Central Tax (Appeals) and Additional Commissioners of Central Tax (Appeals) etc.

Officers Appointed under CGST Act 2017

In exercise of the powers under section 3 read with section 5 of the CGST Act 2017 and section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017, the Central Board of Excise and Customs (CBEC) has appointed officers vide Notification No. 2/2017-Central Tax dated 19th June 2017.

With effect from June 22, 2017, the following officers has been appointed:

(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals),
and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both the said Acts (CGST and IGST) and the rules made thereunder.

As per Section 2(53) of the CGST Act 2017, “Government” means the Central Government. That means CG shall appoint officers for the purpose of CGST Act 2017. CGST Officers shall be appointed by issuing notification by CG in official Gazette.

Note that all officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the provisions of CGST Act 2017.

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