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:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 6 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. 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 Central Tax dt. 13/10/2017.

Commentary on Section 6 of the CGST Act, 2017

This Section empowers the Commissioner or other specified officers to delegate or authorize officers to exercise any of the powers conferred upon them under the Act. This delegation of power ensures the smooth and efficient administration of the Act, allowing officers to manage different aspects of the tax regime.

i) Authorization of Officers: The Commissioner, or officers like Joint Commissioner, Additional Commissioner, Deputy Commissioner, or Assistant Commissioner, can authorize other officers to exercise powers conferred upon them under the Act. This authorization can be granted through a general or special order.

ii) Manner and Conditions: The officers authorized under sub-section (1) must exercise the delegated powers following the prescribed manner and conditions. This ensures that the exercise of powers is regulated and controlled to avoid misuse or overreach.

The purpose of Section 6 is to provide flexibility and efficiency in the administration of the Act. It enables the higher-ranking officers to delegate their powers to other officers, which in turn streamlines the functioning of the tax administration and ensures timely action on various matters under the CGST Act, 2017.

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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 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.