Section 6 of CGST Act 2017: Authorisation of State/ UT Tax Officers as Proper Officer

Provisions under Section 6 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in certain circumstances”:

Section 6 of CGST Act 2017: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (CHAPTER II ADMINISTRATION)

(1) 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 conditions as the Government shall, on the recommendations of the Council, by notification, specify.

(2) Subject to the conditions specified in the notification issued under sub-section (1),-

(a) where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Amendments History:

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Related Notifications:

1. CBEC notifies the ‘SGST/ UTGST Officers’ as the Proper Officer for Sanctioning CGST Refunds u/s 54 and 55 of the CGST Act (except under CGST Rule 96) vide Notification 39/2017.

Commentary on Section 6 of the CGST Act, 2017

Section 6 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the authorization of officers of State Tax or Union Territory Tax as Proper Officer in certain circumstances. This section outlines the coordination between the officers appointed under the CGST Act, State Goods and Services Tax (SGST) Act and Union Territory Goods and Services Tax (UTGST) Act:

Section 6(1) of the CGST Act, 2017

Subsection (1) states that officers appointed under the SGST Act or the UTGST Act are authorized to act as proper officers under the CGST Act, subject to conditions specified by the Government through a notification. This is done based on the recommendations of the Goods and Services Tax (GST) Council.

Section 6(2) of the CGST Act, 2017

Subsection (2) clarifies that subject to the conditions specified in the notification issued under subsection (1):

a) If a proper officer issues an order under the CGST Act, they must also issue a corresponding order under the SGST Act or the UTGST Act, as applicable. This must be done with intimation to the jurisdictional officer of State tax or Union territory tax.

b) If a proper officer under the SGST Act or the UTGST Act has already initiated proceedings on a subject matter, no separate proceedings should be initiated by the proper officer under the CGST Act on the same subject matter. This is to avoid duplicity and confusion in the proceedings.

Section 6(3) of the CGST Act, 2017

Subsection (3) specifies that any proceedings for rectification, appeal, and revision of any order passed by an officer appointed under the CGST Act cannot be brought before an officer appointed under the SGST Act or the UTGST Act. This maintains a clear jurisdictional separation between officers appointed under different Acts.

In summary, Section 6 of the CGST Act, 2017 aims to establish a framework for cooperation and coordination between officers appointed under the CGST, SGST and UTGST Acts, while also maintaining a clear jurisdictional separation between these officers. This helps ensure smooth and efficient administration of the tax system.

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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.