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 3–6) 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 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. | II |
| Chapter Name | Administration |
| Section No. | 5 |
| Section Name | Powers of officers under GST |
| Updated 2024 Edition | GST 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.
- 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. ↩︎