Powers of GST Officers
Category: GST, Posted on: 09/09/2022
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Chapter -02

Powers of GST Officers/ Administration

 

 

 

INTRODUCTION

 

 

 

The CGST Act contains the provisions for appointment of various classes of officers and confers certain powers to the said officers for discharging the statutory functions. For efficacious administration of law, it is pertinent that certain powers and duties be conferred on designated person who will be the authorized person to discharge the said functions.

Further, the powers and duties imposed on an officer can be exercised by his senior officer. Similarly, specified officers can delegate his powers to subordinate officer.

The provisions under the GST Act regarding the appointment of officers, powers of the officers etc. are discussed in detail in this chapter.

 

Relevant Sections

 

SECTION-3

 

SECTION-4

 

SECTION-5

 

SECTION-6

 

 

 

 

 

 

 

 

 

 

Officers under this Act

 

Appointment of Officers

 

Powers of Officers

 

 

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICERS UNDER THE CGST ACT

 

 

The Government is empowered to appoint, by notification, following class of officers for the purpose of the CGST Act, namely [Section 3 of the CGST Act]-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax

Chief Commissioners of Central Tax or Directors General of Central Tax

Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax

Commissioners of Central Tax or Additional Directors General of Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional Commissioners of Central Tax or Additional Directors of Central Tax

Joint Commissioners of Central Tax or Joint Directors of Central Tax

Deputy Commissioners of Central Tax or Deputy Directors of Central Tax

Assistant Commissioners of Central Tax or Assistant Directors of Central Tax,

 

 

 

 

 

 

 

 

 

 

Any other class of officers as it may deem fit. Also, officers appointed under the Central Excise Act, 1944 shall be deemed to be officers appointed under the provisions of the CGST Act [Proviso to Section 3 of the CGST Act].

 

 

 

 

APPOINTMENT OF OFFICERS

 

 

 

The Board may in addition to the officers notified by the Government under Section 3 of the CGST Act, appoint such persons as it may deem fit to be the officers under the CGST Act [Section 4(1) of the CGST Act]. Also, the Board may appoint such central tax officers as it thinks fit for exercising the powers under the IGST Act [Section 3 of the IGST Act]. The term Board is defined under Section 2(16) of the CGST Act as the Board means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963.

Without prejudice to the provisions of Section 4(1) of the CGST Act, the officers not below the rank of Assistant Commissioners of Central Tax or Assistant Directors of Central Tax as referred in Sec 3 of the CGST Act may be authorized, by order, by the Board to appoint officers of Central Tax below the rank of Assistant Commissioner of central tax for administration of the CGST Act [Section 4(2) of the CGST Act].

 

 

 

 

POWERS OF OFFICERS

 

 

 

The officer of Central Tax may exercise the powers and discharge the duties conferred or imposed on him under the CGST Act. These powers and duties are subject to such conditions and restrictions as imposed by the Board [Section 5(1) of the CGST Act].

 

 

 

 

 

The officer of Central Tax may exercise the powers and discharge the duties conferred or imposed under the CGST Act on any officer of the Central Tax who is subordinate to him. Also, the commissioner can delegate his powers to other officer subordinate to him, this delegation is subject to conditions and limitations as may be specified in this behalf by him [Section 5(2) & (3) of the CGST Act].

 

 

 

 

Notwithstanding anything contained in Section 5 of the CGST Act, the Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of the Central Tax [Section 5(4) of the CGST Act].

 

 

 

 

AUTHORIZATION OF OFFICERS OF SGST OR UTGST AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES

 

 

 

Without prejudice to the provisions of the CGST Act and the IGST Act, the officers appointed under the SGST Act or the UTGST Act are authorised to be the proper officers for the purposes of the IGST Act subject to such exceptions and conditions as the Government shall on the recommendations of the Council by notification specify [Section 6(1) of the CGST Act and Section 4 of the IGST Act].

 

 

 

ORDER ISSUED UNDER THE CGST ACT TO BE ISSUED IN THE SGST ACT OR THE UTGST ACT

 

 

 

Subject to the Notification issued under Section 6(1) of the CGST Act, where any proper officer issues an order under the CGST Act, he shall also issue an order under the SGST Act or the UTGST Act, as authorised by the said Acts under intimation to the jurisdictional officer of State tax or Union territory tax [Section 6(2)(a) of the CGST Act].

Here, the term Proper officer in relation to any function to be performed under the CGST Act means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board [Section 2(91) of the CGST Act].

 

 

 

 

NO PROCEEDING TO BE INITIATED IN THE CGST ACT IF ALREADY INITIATED IN THE SGST OR UTGST ACT

 

 

 

Where a proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject matter [Section 6(2)(b) of the CGST Act].

 

 

 

 

 

RAJ METAL INDUSTRIES & ANR. VERSUS UNION OF INDIA & ORS.

In this case Proceedings were pending under the CGST Act so no proceedings could have been initiated under the SGST Act. As per Sec 6(2)(b) of West Bengal Act, when a proceeding has been initiated by the central authorities, the State cannot step into the same.

 

 

 

 

 

NO PROCEEDING TO BE INITIATED IN THE CGST ACT IF ALREADY INITIATED IN THE SGST OR UTGST ACT

 

 

 

Any proceedings for rectification, appeal and revision (wherever applicable) of any order passed by an officer appointed under the CGST Act shall not lie before an officer appointed under the SGST Act or the UTGST Act matter [Section 6(3) of the CGST Act].

 

 

 

 

 


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