Central Goods and Services Tax Act, 2017
Chapter II - Administration
Section 5 - Powers of officers under GST
5. Powers of officers under GST
(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.
(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.
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. 79/2018 - 31-12-2018 - Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
- 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. 05/2020 - 13-01-2020 - Seeks to appoint Revisional Authority under CGST Act, 2017.
- 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. 35/2023 - 31-07-2023 - Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd
- Notification No. 39/2023 - 17-08-2023 - Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
- Notification No. 40/2023 - 17-08-2023 - Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
- Notification No. 46/2023 - 18-09-2023 - Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.
- Notification No. 28/2024 - 27-11-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI
- Notification No. 31/2024 - 13-12-2024 - Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
- Notification No. 05/2024 - 30-01-2024 - Amendment in Notification No. 02/2017-CT dated 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. 27/2024 - 25-11-2024 - Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
- Notification No. 10/2025 - 13-03-2025 - Seeks to amend notification No. 02/2017-Central Tax
- Notification No. 09/2017 - 28-06-2017 - To notify the exemptions on supply of services under IGST Act
