Powers of officers - Section 5 - GST Ready Reckoner - GST

Powers of officers [ Section 5 of CGST Act, 2017 ] (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. Important Notifications circulars Appointment of adjudicating authority [ Notification No. 28/2024 Central Tax dated 27.11.2024 ] Jurisdiction of Central Tax Officers [ Notification No. 2/2017-Central Tax 19.06.2017 ]