Section 5 of GST Act: Powers of officers under GST

Amended and updated notes on section 5 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of officers under GST.

Amended and updated notes on section 5 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of officers under GST.

Chapter II (Sections 36) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to administration. Section 5 of CGST 2017 provides for powers of officers under GST.

Recently, we have discussed in detail section 4 (Appointment of Officers) of CGST Act 2017. Today, we learn the provisions of section 5 of Central GST Act 2017.

Section 5 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 5 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.II
Chapter NameAdministration
Section No.5
Section NamePowers of officers under GST
Updated 2024 EditionGST Law Book PDF

Section 5 of Central GST – Powers of officers under GST1

Section 5 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.

Section 5(1) of CGST Act

Section 5(1): Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

Section 5(2) of CGST Act

Section 5(2): An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.

Section 5(3) of CGST Act

Section 5(3): The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

Section 5(4) of CGST Act

Section 5(4): Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

  1. Section 5 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. ↩︎


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