Chapter II (Sections 3-6) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to administration. Section 5 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for powers of officers under CGST Act 2017.
Recently, we have discussed in detail section 4 (i.e. appointment of officers) of CGST Act 2017. Today, we learn the provisions of section 5 of the CGST Act 2017. Complete Details of CGST Section 5 – Powers 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 5 of CGST Act 2017
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): 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): 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): 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.