Section 5 of CGST Act

Section 5 of CGST Act

Powers of officers

(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.

• Enforced with effect from 22-6-2017.
• For notified Officers, see Notification No. 2/2017-Central Tax, dated 19-6-2017 and Notification No. 14/2017-Central Tax, dated 1-7-2017.
• For Notified Revisional Authority, see Notification No. 5/2020-Central Tax, dated 13-1-2020.
• For cases assigned to specified officers, see Order No. 2/2019-GST, dated 12-3-2019.