Section 5 - Powers of officers. - Central Goods And Services Tax Act, 2017

Extract

Powers of officers. 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. (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.

11/2024 - Dated: 30-5-2024 - Central GST (CGST) - Jurisdiction of Central Tax Officers - CGST officers - Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Territorial jurisdiction of Principal Commissioners of Central Tax or the Commissioners of Central Tax and the central tax officers sub-ordinate to them.
10/2024 - Dated: 29-5-2024 - Central GST (CGST) - Seeks to Amend in the Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Jurisdiction of Central Tax Officers.
05/2024 - Dated: 30-1-2024 - Central GST (CGST) - Amendment in Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Jurisdiction of Central Tax Officers - CGST officers
46/2023 - Dated: 18-9-2023 - Central GST (CGST) - Seeks to appoint Adjudicating Authority
40/2023 - Dated: 17-8-2023 - Central GST (CGST) - Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
39/2023 - Dated: 17-8-2023 - Central GST (CGST) - Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
35/2023 - Dated: 31-7-2023 - Central GST (CGST) - Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.
01/2023 - Dated: 4-1-2023 - Central GST (CGST) - Assigning jurisdiction and power to officers of various directorates - Seeks to amend Notification No. 14/2017-Central Tax, dated the 1st July, 2017
02/2022 - Dated: 11-3-2022 - Central GST (CGST) - Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence
02/2021 - Dated: 12-1-2021 - Central GST (CGST) - Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017
05/2020 - Dated: 13-1-2020 - Central GST (CGST) - Seeks to appoint Revisional Authority under CGST Act, 2017
51/2019 - Dated: 31-10-2019 - Central GST (CGST) - 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
04/2019 - Dated: 29-1-2019 - Central GST (CGST) - Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)
79/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017
14/2017 - Dated: 1-7-2017 - Central GST (CGST) - Assigning jurisdiction and power to officers of various directorates
02/2017 - Dated: 19-6-2017 - Central GST (CGST) - Jurisdiction of Central Tax Officers - CGST officers
01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule