Section 5 Rajashtan GST Act 2017- Powers of officers

By | May 5, 2017
(Last Updated On: May 6, 2017)

Section 5 Rajashtan GST Act 2017

Section 5 Rajashtan GST Act 2017 explains Powers of officers and is covered in Chapter II Administration

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

5. Powers of officers.-

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

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

(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.

(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 State tax


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Section 5 Rajashtan GST Act 2017

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