Section 4 of IGST Act 2017: Authorisation of officers of State/ UT tax as Proper Officer

Provisions under Section 4 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances”, are as under:

Section 4 of IGST Act 2017: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (CHAPTER II – ADMINISTRATION)

Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification, specify.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 4 of the IGST Act 2017, vide Integrated Tax Notification 3/2017 dt. 28/06/2017.

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Note: The IGST Act 2017 has been notified vide GOI Notification dt. 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, 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.