Section 6 of GST Act: Proper Officer under GST

Amended and updated notes on section 6 of CGST Act, 2017. Circumstances for authorisation of officers of State tax or Union territory tax as proper officer.

Amended and updated notes on section 6 of CGST Act, 2017. Detail discussion on provisions and rules related to authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

Chapter II (Sections 36) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to administration. Section 6 of CGST 2017 provides for authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

Recently, we have discussed in detail section 5 (Powers of officers under GST) of CGST Act 2017. Today, we learn the provisions of section 6 of Central GST Act 2017.

Section 6 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 6 is 1-7-2017.

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.6
Section NameAuthorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Updated 2024 EditionGST Law Book PDF

Section 6 of Central GST – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances1

Section 6 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 6(1) of CGST Act

Section 6(1): Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify.

CG vide Notification No. 39/2017-Central Tax, G.S.R. 1253(E) dated 13th October, 2017 as amended by Notification No. 10/2018-Central Tax, G.S.R. (E) dated 23rd January, 2018 specifies that proper officers appointed shall act for the purpose of sanction of refund u/s 54 or u/s 55 of the CGST Act read with the rules made thereunder except sub rules (1) to (8) and sub rule (10) of rule 96 of the CGST Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

Section 6(2) of CGST Act

Section 6(2): Subject to the conditions specified in the notification issued under sub-section (1), ––

  • (a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;
  • (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

Section 6(3) of CGST Act

Section 6(3): Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

  1. Section 6 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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