CHAPTER II

ADMINISTRATION

4. Classes of officers under the Central Goods and Services Tax Act

(1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely;

(a) Principal Chief Commissioners of CGST or Principal Directors General of CGST,

(b) Chief Commissioners of CGST or Directors General of CGST,

(c) Principal Commissioners of CGST or Principal Additional Directors General of CGST,

(d) Commissioners of CGST or Additional Directors General of CGST,

(e) Additional Commissioners of CGST or Additional Directors of CGST,

(f) Joint Commissioners of CGST or Joint Directors of CGST,

(g) Deputy Commissioners of CGST or Deputy Directors of CGST,

(h) Assistant Commissioners of CGST or Assistant Directors of CGST, and

(i) such other class of officers as may be appointed for the purposes of this Act.

4. Classes of officers under the State Goods and Services Tax Act

(1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely.

(a) [Principal/Chief] Commissioner of SGST,

(b) Special Commissioners of SGST,

(c) Additional Commissioners of SGST,

(d) Joint Commissioners of SGST,

(e) Deputy Commissioners of SGST,

(f) Assistant Commissioners of SGST, and

(g) such other class of officers and persons as may be appointed for the purposes of this Act.

(2) The Commissioner shall have jurisdiction over the whole of the State of (É.). All other officers shall have jurisdiction over the whole of the State or over such areas as the Commissioner may, by notification, specify.

5. Appointment of officers under the Central Goods and Services Tax Act

(1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act.

PROVIDED that the persons appointed as officers under the State Goods and Services Tax Act of a State shall be deemed to be appointed as officers under this Act for the purposes of section 7 of this Act.

(2) Without prejudice to the provisions of sub-section (1), the Board may authorize a Principal Chief Commissioner/Chief Commissioner of Central Goods and Services Tax or a Principal Commissioner/Commissioner of Central Goods and Services Tax or an Additional/Joint or Deputy/Assistant Commissioner of Central Goods and Service Tax to appoint officers of Central Goods and Services Tax below the rank of Assistant Commissioner of Central Goods and Services Tax.

[CGST]

5. Appointment of officers under the State Goods and Services Tax Act

(1) The Government may appoint such persons as it may think fit to be officers under the State Goods and Services Tax Act:

PROVIDED that the persons appointed as officers under the Central Goods and Services Tax Act shall be deemed to be appointed as officers under this Act for the purposes of section 7 of this Act.

(2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local areas as the State Government may specify.

[SGST]

6. Powers of officers under the Central Goods and Services Tax Act

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

(2) An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services 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 its powers to any other officer subordinate to him.

(4) Notwithstanding anything contained in this section, a First Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on an officer of Central Goods and Services Tax other than those specified in section 98 of this Act.

[CGST Act]

6. Powers of officers under the State Goods and Services Tax Act

(1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State Goods and Services 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 subordinate to him.

[SGST Act]

7. [Powers of SGST/CGST officers under the Act (Draft I)

(1) Notwithstanding anything contained in this Act, the proper officers for the purposes of any one or more sections (…………………………………………………….) of the {SGST/CGST Act}, shall be deemed to be the proper officers for the purposes of the corresponding section or sections, as the case may be, of th is Act to such extent and subject to such conditions as may be prescribed in the rules made in this behalf.

(2) Where any proper officer issues an order or acts under any one or more sections of this Act, he shall also issue an order or take action, as he may deem fit, under the corresponding section of the {SGST/CGST} Act as being the proper officer under sub-section Error! Reference source not found. of the SGST/CGST Act as a part of his order or action under this Act, under intimation to the jurisdictional SGST/CGST officer.

(3) Any proceeding for rectification, appeal and revision, wherever applicable, of any order issued under sub-section (2) shall lie before the officer appointed under section 4 of this Act.

(4) Where a proper officer under the SGST/CGST Act has initiated a proceeding on a subject matter under any one or more sections (………………………………………………………………………) of this Act, no action under the relevant section shall be initiated under this Act on the same subject matter.

7. Powers of SGST/CGST officers under the Act (Draft II)

The officers appointed under the SGST Acts shall, , to such extent and subject to such conditions, as may be prescribed in the rules made in this behalf, be the proper officers for the purposes of sections (  .) of this Act. ]

Source- Revised Model Draft GST Law Released by CBEC

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Category : Goods and Services Tax (5354)
Type : Articles (14995)
Tags : goods and services tax (3897) GST (3489)

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