Amended and updated notes on section 4 of CGST Act, 2017. Detail discussion on provisions and rules related to appointment of Officers.
Chapter II (Sections 3–6) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to administration. Section 4 of CGST 2017 provides for appointment of Officers.
Recently, we have discussed in detail section 3 (Officers under this Act) of CGST Act 2017. Today, we learn the provisions of section 4 of Central GST Act 2017.
Section 4 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 4 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. | 4 |
| Section Name | Appointment of Officers |
| Updated 2024 Edition | GST Law Book PDF |
Section 4 of Central GST – Appointment of Officers1
Section 4 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.
Section 4(1) of CGST Act
Section 4(1): The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to be the officers under this Act.
Section 4(1) of CGST Act
Section 4(2): Without prejudice to the provisions of sub-section (1), the Board may, by order, authorise any officer referred to in clauses (a) to (h) of section 3 to appoint officers of central tax below the rank of Assistant Commissioner of central tax for the administration of this Act.
- Section 4 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. ↩︎