Central Goods and Services Tax Act, 2017
Chapter II - Administration
Section 3 - Officers under this Act
3. Officers under this Act
The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:-
(a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944) shall be deemed to be the officers appointed under the provisions of this Act.
Notifications
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 02/2017 - 19-06-2017 - Notifying jurisdiction of Central Tax Officers
- Notification No. 14/2017 - 01-07-2017 - Assigning jurisdiction and power to officers of various directorates
- Notification No. 04/2019 - 29-01-2019 - Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
- Notification No. 51/2019 - 31-10-2019 - Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.
- Notification No. 02/2021 - 12-01-2021 - Notifying amendment to jurisdiction of Central Tax officers
- Notification No. 02/2022 - 11-03-2022 - Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.
- Notification No. 01/2023 - 04-01-2023 - To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
- Notification No. 39/2023 - 17-08-2023 - Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
- Notification No. 10/2025 - 13-03-2025 - Seeks to amend notification No. 02/2017-Central Tax
- Notification No. 27/2024 - 25-11-2024 - Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
- Notification No. 10/2024 - 29-05-2024 - Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023
- Notification No. 11/2024 - 30-05-2024 - Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate
- Notification No. 05/2024 - 30-01-2024 - Amendment in Notification No. 02/2017-CT dated 19th June, 2017
