Section 5 CGST Act 2017
[ Section 5 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]
Section 5 CGST Act 2017 explains about Powers of officers and is Covered under Chapter II Administration :-
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act 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 the matters connected therewith or incidental thereto. ]
Powers of officers. [ Note -1 ]
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.
(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. [ Note 2 ]
(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 central tax.
2. Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 vide Circular No. 3/3/2017 – GST Dated 5th July, 2017
1. Officers Appointed under CGST and IGST Act w.e.f 01.07.2017 vide Notification No. 14/2017 : Central Tax Dated 1st July, 2017
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