Amended and updated notes on section 3 of CGST Act, 2017. Detail discussion on provisions and rules related to officers under this Act.
Chapter II (Sections 3–6) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to administration. Section 3 of CGST 2017 provides for officers under this Act.
Recently, we have discussed in detail section 2 (Definitions) of CGST Act 2017. Today, we learn the provisions of section 3 of Central GST Act 2017.
Section 3 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June 2017 i.e. the commencement date of section 3 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | II |
| Chapter Name | Administration |
| Section No. | 3 |
| Section Name | Officers under this Act |
| Updated 2024 Edition | GST Law Book PDF |
Section 3 of Central GST – Officers under this Act1
Section 3 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
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 shall be deemed to be the officers appointed under the provisions of this Act.
The CBEC vide Notification No. 2/2017-Central Tax G.S.R. 609(E) dated 19th June, 2017 as amended by Notification No. 51/2019-Central Tax G.S.R. 820(E) dated 31st October, 2019 appointed following officers w.e.f. 22nd June 2017:
- (a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
- (b) Chief Commissioners of Central Tax and Directors General of Central Tax,
- (c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
- (d) Commissioners of Central Tax and Additional Directors General of Central Tax,
- (e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
- (f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
- (g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
- (h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
- (i) Commissioners of Central Tax (Audit),
- (j) Commissioners of Central Tax (Appeals),
- (k) Additional Commissioners of Central Tax (Appeals),
- (l) Joint Commissioner of Central Tax (Appeals),
and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both CGST Act 2017, IGST Act 2017 and the rules made thereunder.
The Central Board of Excise and Customs has appointed the following central tax officers and invests them with all the powers under CGST and IGST and the rules made there under, throughout the territory of India w.e.f. 01/07/2017 vide Notification No. 14/2017-Central Tax G.S.R. 818(E), dated 01-07-2017 by exercising the powers conferred u/s 3 read with section 5 of the CGST Act, 2017 and section 3 of the IGST Act, 2017:
TABLE
| Sl. No. | Officers | Officers whose powers are to be exercised |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Principal Director General, Goods and Services Tax Intelligence or Principal Director General, Goods and Services Tax | Principal Chief Commissioner |
| 2. | Director General, Audit | Chief Commissioner |
| 3. | Principal Additional Director General, Goods and Services Tax Intelligence or Principal Additional Director General, Goods and Services Tax or Principal Additional Director General, Audit | Principal Commissioner |
| 4. | Additional Director General, Goods and Services Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit | Commissioner |
| 5. | Additional Director, Goods and Services Tax Intelligence or Additional Director, Goods and Services Tax or Additional Director, Audit | Additional Commissioner |
| 6. | Joint Director, Goods and Services Tax Intelligence or Joint Director, Goods and Services Tax or Joint Director, Audit | Joint Commissioner |
| 7. | Deputy/Assistant Director, Goods and Services Tax Intelligence or Deputy/Assistant Director, Goods and Services Tax or Deputy/Assistant Director, Audit | Deputy Commissioner or Assistant Commissioner |
| 8. | Senior Intelligence Officer, Goods and Services Tax Intelligence or Superintendent, Goods and Services Tax or Superintendent, Audit | Superintendent |
| 9. | Intelligence Officer, Goods and Services Tax Intelligence or Inspector, Goods and Services Tax or Inspector, Audit | Inspector |
Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board. – Vide Notification No. 79/2018-Central Tax, G.S.R. 1283(E) dated 32-12-2018.
- Section 3 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎