Who are the Officers implementing CGST Act & What are their Powers ?

The Board may appoint relevant persons to be officers under the Central Goods and Services Tax Act. 

HIERARCHY UNDER CGST

POWERS OF OFFICERS

·         An officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

·         An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services Tax who is subordinate to him.

·         The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate its powers to any other officer subordinate to him.

·         The Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on an officer of Central Goods and Services Tax other than those specified in section 98 ( Advance Ruling ) of this Act.

GO TO GST TUTORIALS PAGE

GO TO HOME PAGE