Chapter II (Sections 3-6) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to administration. Section 4 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for appointment of officers under CGST Act 2017.
Recently, we have discussed in detail section 3 (i.e. Officers under this Act) of CGST Act 2017. Today, we learn the provisions of section 4 of the CGST Act 2017. Complete Details of CGST Section 4 – Appointment of officers. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Did you know? CGST Act 2017 have been enacted by Parliament in the Sixty-eighth Year of the Republic of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Notes on Section 4 of CGST Act 2017
Section 4(1): The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
Section 4(2): Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.