Section 4 of CGST Act 2017: Appointment of Officers

Provisions under Section 4 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Appointment of Officers”:

Section 4 of CGST Act 2017: Appointment of Officers (CHAPTER II ADMINISTRATION)

(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.

(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.

Amendments History:

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Commentary on Section 4 of the CGST Act

Section 4 of the Central Goods and Services Tax (CGST) Act, 2017 outlines the provisions for the appointment of officers responsible for administering the Act. This section has two sub-sections, which provide the following details:

Section 4(1) of the CGST Act

The Board, which refers to the Central Board of Indirect Taxes and Customs (CBIC), has the authority to appoint additional officers under the CGST Act, 2017, besides those already notified by the Government under Section 3 of the Act. This provision allows the Board to have flexibility in appointing officers as needed for the effective administration of the Act.

Section 4(2) of the CGST Act

This sub-section empowers the Board to authorize any officer mentioned in clauses (a) to (h) of Section 3, which enumerates various ranks of officers responsible for enforcing the CGST Act. The Board may authorize these officers to appoint other officers below the rank of Assistant Commissioner of central tax. This provision helps in decentralizing the appointment process and streamlining the administration of the Act by enabling higher-ranked officers to appoint lower-ranked officers as required.

In summary, Section 4 of the CGST Act, 2017 deals with the appointment of officers to ensure the proper administration of the Act. The Board has the power to appoint additional officers and authorize higher-ranked officers to appoint officers below the rank of Assistant Commissioner. This ensures that there is a sufficient workforce to administer the Act and provides flexibility in the appointment process.

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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.