Section 3 of IGST Act 2017: Appointment of Officers

Provisions under Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Appointment of Officers”, are as under:

Section 3 of IGST Act 2017: Appointment of Officers (CHAPTER II – ADMINISTRATION)

The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act.

Amendments History:

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Commentary on Section 3 of the IGST Act, 2017

Section 3 of the IGST Act, 2017, deals with the appointment of officers under the IGST. This section empowers the Central Government to appoint officers with various designations for the proper administration of the IGST Act.

Section 3 of the IGST Act thus sets the foundation for the appointment of the officers responsible for the administration of the IGST. It ensures a well-structured and organized system for the implementation of the IGST Act across the nation.

Related Notifications:

1. CBIC notifies territorial jurisdiction of the Central Tax Officers for the purpose of Section 3 read with Section 5 of the CGST Act & Section 3 of the IGST Act, vide Notification 2/2017 Central Tax dt. 19/06/2017 (Corrigendum).

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Note: The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ 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.