Section 3 of CGST Act 2017: Officers under this Act

Provisions under Section 3 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Officers under this Act”:

Section 3 of CGST Act 2017: Officers under this Act (CHAPTER II ADMINISTRATION)

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.

Amendments History:

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Commentary on Section 3 of the CGST Act

Section 3 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the appointment of officers who will be responsible for administering and implementing the provisions of the Act. The section outlines the different classes of officers that the Government shall appoint by issuing a notification. The classes of officers mentioned in Section 3 are as follows:

a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax: These are the highest-ranking officers responsible for overseeing the entire administration of the CGST Act within their respective jurisdictions.

b) Chief Commissioners of Central Tax or Directors General of Central Tax: These officers report to the Principal Chief Commissioners or Principal Directors General and have administrative control over a particular zone or region.

c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax: These officers are responsible for the administration of the CGST Act within a specific zone, reporting to the Chief Commissioners or Directors General.

d) Commissioners of Central Tax or Additional Directors General of Central Tax: These officers manage the administration of the Act in a particular zone or region, working under the guidance of the Principal Commissioners or Principal Additional Directors General.

e) Additional Commissioners of Central Tax or Additional Directors of Central Tax: These officers assist the Commissioners or Additional Directors General in discharging their duties under the CGST Act.

f) Joint Commissioners of Central Tax or Joint Directors of Central Tax: These officers work jointly with the Additional Commissioners or Additional Directors in administering the provisions of the CGST Act.

g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax: These officers support the higher-ranking officers in the implementation of the Act.

h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax: These officers assist the Deputy Commissioners or Deputy Directors in carrying out their responsibilities under the CGST Act.

i) Any other class of officers as deemed fit by the Government: This provision allows the Government to appoint other classes of officers if it deems necessary for the proper implementation of the Act.

The proviso at the end of Section 3 states that officers appointed under the Central Excise Act, 1944, will be considered as officers appointed under the CGST Act. This clause helps ensure a smooth transition for officers already working under the Central Excise Act and facilitates the efficient administration of the CGST Act.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.