Section 5 of CGST Act 2017: Powers of Officers

Provisions under Section 5 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Powers of Officers”:

Section 5 of CGST Act 2017: Powers of Officers (CHAPTER II ADMINISTRATION)

(1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

Amendments History:

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Commentary on Section 5 of the CGST Act

Section 5 of the Central Goods and Services Tax (CGST) Act, 2017 outlines the powers and responsibilities of officers under the Act. This section is important because it clarifies the chain of command and the extent of authority each officer has in executing their duties. Here’s a commentary on each subsection:

Section 5(1) of the CGST Act

Subsection (1) states that an officer of central tax can exercise their powers and carry out their duties under the CGST Act, as long as they adhere to the conditions and limitations set by the Board (Central Board of Indirect Taxes and Customs). This provision gives officers the authority to enforce the provisions of the Act while maintaining accountability to the Board.

Section 5(2) of the CGST Act

Subsection (2) allows an officer of central tax to delegate their powers and responsibilities to a subordinate officer under the Act. This means that senior officers can assign tasks and delegate authority to their subordinates as needed to ensure efficient administration of the tax system.

Section 5(3) of the CGST Act

Subsection (3) enables the Commissioner to delegate his powers to subordinate officers, subject to certain conditions and limitations that he may specify. This provision ensures that the Commissioner can distribute the workload effectively while maintaining control over the administration of the tax system.

Section 5(4) of the CGST Act

Subsection (4) acts as a safeguard, clarifying that Appellate Authorities cannot exercise the powers or discharge the duties assigned to other officers of central tax. This distinction is crucial in maintaining a separation of powers and preventing potential conflicts of interest, as Appellate Authorities are responsible for hearing appeals against decisions made by officers of central tax.

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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.